Measure out a length of toilet paper. If the planting row will be narrow and straight, cut the toilet paper in half lengthwise.
Consult the packet of seeds to find out how far apart the seeds should be planted, then use marker or pen to mark each spot where a seed will go.
Next, add a dot of glue to each mark.
Pour the seeds out onto a plate, then spread them around a little to make them easy to pick up. Using tweezers (or tiny fingers), pick up a seed and place it on one of the drops of glue. Continue until you've placed seeds on all the glue drops. Let dry completely.
Once your seed tape is dry, you can roll it back onto the cardboard toilet paper tube and store it in a cool, dry place until you're ready to plant.
To plant, lay the seed tape on the soil surface, weighting it with a rock or stone to keep the wind from moving it. Cover with soil to the depth recommended on the seed packet. Firm the soil to make sure there's good soil-seed contact.
Water with a fine nozzle to avoid washing the soil away. Keep the soil moist until seedlings appear. If starting seeds indoors, you may wish to cover the container with plastic wrap to encourage germination.