Cover the toilet paper roll in white paper. Tuck the excess paper into the ends of the toilet paper roll.
Poke two holes in the covered paper roll for the sheep's legs. Cut a pipe cleaner in half and bend each piece in half. Insert the pipe cleaners into the holes on the paper roll.
Draw a large oval and two smaller ovals on black construction paper and cut them out.
To assemble the sheep's head, glue the two smaller black ovals for the sheep's ears and two googly eyes onto its face.
Glue cotton balls all over the covered toilet paper roll to make the sheep's body.