1:

Determine the smallest hoop you have that will still accommodate your design. Unroll several sheets of toilet paper. Discard the first two or three unsightly squares.

 2:

Before hooping, loosen your embroidery hoop (to prevent tearing). Place a layer of heavy cutaway backing as your foundation. Center a sheet of toilet paper, still attached to the roll, over the backing and hoop. Tighten the hoop.

 3:

Unroll enough toilet paper to prevent the hooped square from ripping away from the roll during embroidery. Embroider your design.

 4:

After your embroidery is finished, loosen the hoop before un-hooping the project. This step also prevents tearing.

 5:

Carefully trim the backing to match the toilet paper edges.

 6:

The finished item is a novelty bathroom decor item, a promotional product, or gift.