These are fairly easy to make and I really thing the more you have the better they will look!
First you have to color the paper roll black (I like to color them on the inside too as they look better in the end – just my personal thing).
We usually color them with sponge brushes as it’s super easy, quick and the paint is always applied evenly (not that anything is wrong with not evenly ha! – I was an everything must be even freak as a kid).
Next you have to flatten the TP roll a bit so that it is easier to cut and cut the fish shape as seen on the picture. Depending on kids age and scissor skills this is the part you may step in.
Last but not least – drawing the fish bone and let it dry. Sponge brush won’t be of use here, you will need your plain brush.