Take toilet paper rolls and tuck in one end to close. Fill roll with potting soil and plant seeds. When seedlings are large enough to plant outside, untuck the bottom and plant in hole the size of the tube.
A great way to recycle toilet paper tubes is to use them as containers to start vegetable and flower seeds for garden plants. This is a page about toilet paper tube seedling pots.
This page contains crafts using toilet paper tubes. Empty tissue paper tubes can be useful in many, fun craft projects.