1. Cut the toilet paper tube in half.
2. Make four snips about a 1/3 of the way up the tube across from each other
3. Fold in towards each other to create a little container.
4. Place your soil and seed in the container.
When it is ready to go into the garden you can plant the container and all.Here is a picture of how the bottom of the container would look.
Some seedling I started for the fall last year:
You can also write the date you planted the seed and the type of seed it was on the side of the container. I use a spray bottle to keep them moist.
Give it a try and let us know how it works for you.