Start by cutting your toilet roll into 3 sections to make 3 rings.
Use the spray paint to coat the rings with a generous layer of paint and allow to dry.
Add the bows with some clear craft glue. Glue on any other decorations you have chosen to use.
This can also be done by covering the cardboard ring with Christmas cloth or Christmas ribbon.
These are so quick to make that they are great for large gatherings and add a nice personal touch.