After you have used up all the kitchen roll keep the tube so you can use it to make the top of the guitar

Find a tissue box and different sized elastic bands.

Glue the kitchen roll to the top of the tissue box

Paint the tissue box red and the roll brown

Finally place the elastic bands around the tissue box after the paint has dried. Make sure the elastic bands go in order of size. Start with the thickest band and end with the thinest.

Finished! Now just start playing!