Instructions:

1. Cut a square of orange felt/fabric approx 40cm x 40cm.
2. Set the toilet roll in the middle of the fabric and wrap the edges up around the toilet roll and tuck the free edges of fabric into the hole.
3. Cut a short length of plastic tubing and cover in green masking tape.  Press this into the top of pumpkin to create stalk.

All items (or similar) are available from Play Resource Shop & Scrapstore.