Cut 2 ear shapes and 2 horn shapes from brown construction paper.
Using glue dots, glue the ears to the back of the toilet paper roll.
Glue the horns to the inside of the toilet paper roll.
Glue on the eyes and draw on the nose and mouth.
Carefully pull the two cotton balls apart to separate the cotton a bit. Glue one cotton ball to the bottom of the toilet paper roll for the beard and glue the other to the top of the roll between the eyes.