Lay your two sheets of tissue paper on top of each other, then fold in half lengthwise.

Cut the folded tissue paper in half.

Combine both stacks of tissue paper to make one pile. Keeping the pieces of tissue paper folded together, start cutting thin strips about 1/2" apart, starting at the open end and stopping about an inch or two before the fold.

Put pieces of double-sided tape on the ends and in the middle of the folded end of the tissue paper. Place the straw on the tape at one end and start rolling - the double-sided tape will help hold it in place.

Using clear or decorative tape, wrap a piece around the ends for added security.

And you’re done!