Paint the paper tubes, outside and inside. Dry completely. If you find it hard to wait for the paint to dry, simply wrap black paper around your paper tubes, sticking it in place with tape and proceed to the next step.
Draw and cut out some bat wings with black paper.
Fold the ends in on the toilet paper roll.
Glue the wings to the paper tubes, to the back.
Glue on the googly eyes.
Attach some thread to the bats' "ears" using a sharp needle. Make a knot at the end of the thread then start threading from the inside of one ear. Go through the other ear from the outside towards the inside and make a knot. As a rule of thumb, the knots should be on the inside of both ears.
Hang your cute bats on a wall or the ceiling or use them to decorate your kids' desk.