TPcraft has the cutest tutorial for how to make a mummy using an empty toilet paper roll and gauze tape.
Good for ages 4 and up.
Get the instructions here:
http://tpcraft.blogspot.com/2011/10/toilet-paper-roll-mummy.html
Mommy saves uses crepe paper with the toilet paper roll to make her mummy.
Get the instructions here:
http://www.mommysavers.com/halloween-kids-craft-toilet-paper-roll-pals/
See vanessa craft uses gauze and stuffs the treats inside covering the bottom with gauze as well so they don't fall out.
Get the instructions here:
http://seevanessacraft.com/2013/10/20-crafty-days-of-halloween-mummy-treat-holders/
She knows uses really large googly eyes.
Get the instructions here:
http://www.sheknows.com/holidays-and-seasons/articles/811038/mummy-treat-containers-craft
Everyday is an occasion twists the toilet paper.
Get the instructions here:
http://everydayisanoccasion.com/mummy-halloween-crafts-tutorial-free/
Creative me inspired you fills them with candy.
Get the instructions here:
http://creativemeinspiredyou.com/paper-tube-mummy-candy-boxes/