Dead simple - take your loo roll and bend the edges of one end over, to make the ears. Then cut finger holes at the other end. After painting, stick on eyes and nose of your choice (I would have made a big pointy beak out of card or something, personally, but Matthew wanted to use a jewel sticker, and it is his puppet after all), and then add feathers (we made holes and pushed them in).
Here are some other ideas for loo roll finger puppets...
- other animals: lions, rabbits, dogs, jellyfish would work particularly well
- monsters: you could really go wild here and stick all kinds of bits and pieces on to make fantastical creatures
- robots: add the finishing touch with silver foil or silver paint