Cut out an oval for the head of the sheep from the construction paper using the scissors.
The oval should be about half the length of the toilet roll tube.
Stick masking tape on the underside of the head and stick onto the inside of the tube. Then put some on the top of the head and onto the top of the tube.
Paint the head using black paint and stick on the wiggle eyes.
Take the masking tape and stick two of the sticks on each side of the tube to create legs.
Cover the tube in glue and stick on the cotton balls.