My DD made these for the day care kids that she looks after at school. First she took the tissue rolls and cut them in half. Then she ripped strips of white cs and inked the edges of them and then glued them to the roll. For the bottom she punched out a scallop circle with the Marvy punch in Really Rust and glued the tissue holder down to it.
Then she stamped the sentiment "yummy mummy" from The Angel Company's Bone Appetit T-3216 cut the words apart and glued them to the piece of Really Rust. She stamped the mummy from The Angel Company set Trick or Treaters T-2795 and lightly colored it with a pencil then glued it on to the tag then attached it to the treat holder.
I think the only thing that she didn't do that I would of is cover the inside of the holder too. But that's my OCD talking ~ besides these are for toddlers, I'm sure that they wont be looking at them that closely...