Paint toilet paper tubes half skin colored and half white. Use felt to make hair.
Add wiggly eyes and using a marker add facial features. Follow the link for instructions to make the hat. When you are finished, hot glue the hat to the head and add a buckle if you would like. Don't decorate the shirt! Give the children terry cloth type pony tail holders.
Have them slide the pony tail holders onto the pirates white shirt.
Encourage them to make a pattern with the pony tail holders.
Link for Hat Instructions