You will need:
Toilet Paper tubes (I always save these regardless of what activity we are planning to do. That way they will always be available when I need them).
Cut the wax paper into a circle about 5 inches in diameter. Then attach it to the type with the rubber band. By the opposite opening, punch a hole (see video for clarification). Then you get to start playing!
What other musical instrument can you make with items from around the house? Do you have a link for a video or instructions?