This little project falls into the crafting with recycled materials category. Yes, The main material is the core of a roll of TP. You could also use the tube from a roll of gift wrap paper and cut it to shorter lengths. It's very easy to push in one end to create the ears and then the fun part of adding tangles comes in. I used a Sakura IDentipen and a white graphite pencil. It was quick and easy and I did all three of these in a couple of hours.
If you live in an area of the country where rain is predicted on Halloween - this would be a good project to keep those little goblins busy!
Full disclosure - I saw something similar to this on Pinterest and realized that tangles would be a great addition to this project.