Cut tissue paper long enough to go around the toilet paper roll three times. As for the width make it 1" wider than the paper roll, on each side.
Apply glue on a small portion, on the "wrong side" of the tissue paper, starting at one end. Start wrapping it around the toilet paper roll and add more glue as you go until you covered the whole surface and finished wrapping the whole tissues paper strip around the toilet paper roll.
Looking at one end of the toilet paper roll, gently press the extra tissue paper inside the roll, until all tissue paper is nicely tucked in and glued to the tube. Do the same on the other end of the toilet paper roll.
Press with your finger on each end of the roll to fold so each half would slightly bend towards the center (just like a half moon). They will slightly overlap in the middle. Make the crease nice and sharp by smoothly running your nail along it.
Stick your small gift inside. Cut some ribbon to go around the tube 3 times, from one end to the other, wrap around and make a pretty bow, either in the middle or off center as I did.