Here are two activities you can make using empty toilet paper or paper towel tubes.
The first one is a fun game my boys absolutely loved. Found HERE. You take the tubes and cut them up into different sizes and you tape them onto a cookie sheet or tray. Then you take a small ball and the kids have fun tilting the tray and making the ball go through the "tunnels." To make it more complicated you can add more balls. FUN!
Our Score: 10
The second activity found HERE (This a great website if you're teaching your preschooler at home). You take six tubes and cover them with colored paper. Then you glue them onto a long piece of cardboard or cardstock and onto each other. I used a glue gun and it worked very well. You label each tube with its corresponding color. You can have your little ones sort all kinds of objects. We've used popsicle sticks, pompoms and beads so far.
Our Score: 10
The best part of these activies is that they cost little to nothing to make!