This is a DIY I've made for Willow multiple times and she's spent ages trying to rip it apart:
You'll need two things: a toilet roll tube and a peice of uncoloured/soy/vegetable coloured paper.
Firstly, cut your paper to size - it should be a couple of inches larger than the length of the toilet roll tube and should easily wrap round the circumference.
Next, hide some safe, healthy treats inside the toilet roll tube. I find that strong smelling ones work best as it gives gem an impulse to rip it open.
Then, wrap the paper round the tube and twist off the ends
There is also a video telling you how to make some toilet roll tube toys:
10 TOILET ROLL TOYS FOR PETS - YouTube
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Minion to Daisy, Lily, Harry and Peanut <3
Gone but never forgotten
Willow - 18:27 18th November 2016