This is something simple that I have made and there are instructions on how to do them on page 2 of the thread
http://www.quiltingboard.com/general...-t62303-2.html
You can buy a large package of washcloths at Wal Mart for less than $5. It is a cute idea and very handy.
This requires no sewing, but you can also take a piece of fabric that measures 12" by 20" and wrap it (centered on the 12" side) around a roll of toilet paper. It will overlap the roll, then fold over the raw edge end once it overlaps so that the raw edge will be covered. Then tuck the ends into the hole on each end of the toilet paper and you have a cute cover for an extra roll of toilet paper in the bathroom.
You can get 6 pieces out of a yard of fabric.