Cut the toilet paper roll lengthwise and flatten it.
Trace the sailboat template onto the flattened roll.
Fold the short ends up along the vertical lines.
Cut diagonal lines on the corners up to the folds (not through).
Fold the diagonal flaps backward, flip the piece over, and glue matching corners together.
Fold and glue the long side flaps to secure the boat shape.
Fold red paper in half, cut a triangle sail using the template, and punch holes at the top and bottom.
Thread a paper straw through the sail and insert it into a center hole in the boat.
Optional: Cut out two blue circles, add detail with a pen, and glue to the boat for decoration.