DLTK's Educational Crafts - Learn the Alphabet
Octopus Craft

For the octopus, you will need a toilet paper roll, a printer, something to colour with, scissors, glue, and paper (I prefer construction paper).

Print out the template of choice.
Colour (where appropriate) and cut out the template pieces.
Glue the large rectangular piece on first to cover the tube. I found a full tp roll was a bit too tall for the octopus, so cut it down a bit (use the height of the rectangle as a guide).
bend about 1/4 inch of each tentacle and glue to the inside of the tube.
Younger children can count the tentacles (8).
Slightly older children can count the suckers on each tentacle (4) and the tentacles (8) and then sort out that 4 x 8 = 32 either by multiplying or by counting all the suckers.
Close the template window after printing to return to this screen.
Set page margins to zero if you have trouble fitting the template on one page (FILE, PAGE SETUP or FILE, PRINTER SETUP in most browsers).