Take a shoebox for truck's main body glue the lid onto the box. Take the small box and trim as needed. Glue the two boxes together.
Paint the boxes with white acrylic paint. Once the white paint is dry, paint the truck with your preferred colors of acrylic paint.
Cut out white paper rectangles and glue them on as windows while a long strip cut out of black paper can be glued on as a fender. Glue buttons, plastic gems as lights.
Make wheels by drawing and cutting out circles from black construction paper. The wheels should be equal to or larger than the Paper roll's diameter. Draw a small white circle at the center of each wheel and glue at the end of a roll.
Now attach the Paper rolls at the bottom of the vehicle. If you want to make your truck into a pull-along toy, tape a string from inside the front section of the vehicle.