Measure your garden boxes or planting area to figure out how long you need the tape to be. Place a measuring tape on a flat surface, and unroll your toilet paper to the appropriate length.
Fold the toilet paper down the middle the long way.
Look at the "thin to" information on your seed packet to find the appropriate placement for your seeds.
Unfold the toilet paper, and working on one side of the line, use a marker to make dots based on your spacing.
Mix flour and water into a paste. It shouldn't be runny, but you also don't want it so thick it won't come off the chopstick easily.
Carefully place one seed on each paste dot.
Fold the toilet paper over the seeds, pressing lightly over each seed to "seal" the toilet paper sandwich.
Label one end of the toilet paper with the name of the plant, and what kind of plant it is.
Lay it where it will be undisturbed for a few hours to completely dry. Once dry, roll up and secure using paper clips or clothespins.
Notes
You can use non-toxic school glue if you have any on hand.This works best for teeny tiny seeds like herbs, greens, and carrots. For heavier seeds (beans, peas, watermelon, etc.,) it is best to just plant them directly into the ground.