Draw a 3-by-2-inch rectangle on a piece of white paper with a pencil. Use your ruler to make the measurements.
Cut out the rectangle, using scissors.
Measure 3/4 inch from the short end of one side of the white rectangle. Draw a straight line with the pencil at the 3/4-inch mark. Color from the line to the end of the rectangle with an orange marker or crayon. This will be the filter part of the cigarette.
Roll the white and orange rectangle tightly around the pencil. Continue to roll the paper until the end meets the rest of the roll.
Tape or glue the end of the rectangle to the rest of the rolled paper. Do not attach any glue or tape to the pencil. Allow the glue to dry completely.
Remove the pencil from the rolled paper carefully.
Pour a small amount of baby powder into a dish or bowl. Pull off a piece of a cotton ball, about half, and dip it in the baby powder.
Push the cotton ball piece in the white end of the cigarette. Continue pushing it in until the entire piece is in the paper cigarette. The bottom of the cotton ball should be at the base of the cigarette.
Pour a small amount of baby powder into the cigarette through the filter end.