First, paint a tube white, inside and out. From a sheet of yellow construction paper, cut out a circle that's about an inch wider than the tube. Stand up the tube, center it in the circle, and trace around it with a pencil.
Now on to the body. You're going to mark a sort of oval-ish lozenge shape near one end of the tube. Here's the shape, shown in three photos taken as I turned the tube. The distance between the two ends of the lozenge is about an inch. This segment will be the front of the neck of the lion.
Run a line of tacky glue along the rim of the head ring, and press it onto the back of the paper face.