Here’s a good how-to video on creating your own seed starting pots from toilet paper rolls. I skipped the tape at the bottom when I made mine, leaving the bottom folded and planted the seeds directly in the the newly formed pot set like soldiers in a flat.
Once the seeds had germinated, then I planted the entire thing like a jiffy pellet into larger containers and/or the ground. The roots will easily grow right through the bottom and sides of the toilet paper roll. By the end of the growing season, the toilet paper roll will have bio-degraded and composted back into the soil. What a great way to save money on pots and help your soil. Perfect if you have time, not money on your hands!
