You will need:
Using the ruler, measure the length of the paper towel roll. In my case, it turned out to be 11 inches long. Remember this number – it will help you make additional binoculars in the future, without requiring that you measure each time.
Using the calculator, divide the length of the paper towel roll by two (2). In my case, 11 divided by 2 resulted in 5.5, which is exactly half the length of the roll. Using the pen (or pencil), make a marking on the roll at this measurement.
With the scissors, carefully cut the roll in half using the marking we created in Step 2. In my case, I decided to use scissors that barely worked. This had the effect of making the cuts look rugged, and thus, more manly.
Now that we have two separate rolls, place them next to each other on a flat surface, as they would look if they were binoculars. Once they are lined up properly, tape them together at the middle, all the way around.
Congratulations, you have successfully made binoculars out of a paper towel roll!