Prepare 2 or more toilet paper rolls. Trim the TP rolls to match the width of your box vehicle.
Make wheels by drawing and cutting out circles from black construction paper. The wheels should be equal to or larger than the TP roll's diameter. Draw a small white circle at the center of each wheel. Glue a wheel at each end of a TP roll.
Create paper characters to ride on your truck. Check out some of our printables: