I made these little leprechaun hat pinatas this year.
I used toilet paper rolls and green construction paper, so....low budget for sure!
I traced the circle on the paper, cut a little larger circle and then created a fringe I could fold down/glue onto the tube. I then cut a fringe around the tube as well and added more green to cover the sides of the leprechaun hat.
At this point I filled it with treats and added a coin with a string tied/taped to it that would become my pull.
I taped the hat 'flaps down to another pieec of paper I cut to be the shape of the brim of the hat.
I took a second piece of the same width (that I cut a circle out of-tracing the width of the tube again) and placed this over all of my tape.