Cut the tubing down to size (I cut mine to 10cm).

Make the hats - measure around your head and add a couple of cm. Measure out the tissue paper and cut the hats to size. I folded a few sheets together and cut them all at once.

Tape the two ends together to make a hat.

Decide how big you want your crackers to be and measure and cut the paper to wrap up the roll in.

Use a little bit of tape to secure the cracker to the inside of the roll (make sure you only tape the bit in the middle where the two ends join)

Insert your jokes, hat and present in the tube then roll it up and secure with sticky tape.

Scrunch the ends next to the end of the roll and tie with ribbon.

Decorate as you like.