I asked friends and family to help me collect the paper rolls.  Paper towel rolls are preferred because you can cut them in various sizes to make it more interesting.  I have a low heat glue gun so I just added lines of glue down the tube.  If you have a heavy duty glue gun you can pump the glue until it drips down on it's own to make a more realistic wax-effect drip.  After I let the first layer dry, I apply another layer on top of the first layer of glue to give it more dimension. Some have up to 4 layers.  

The next step is to paint it.  I painted about 3 coats of white acrylic paint until it had a nice solid color.

You need to close up one end of the tube so it looks like a candle.  I decided to trace it on paper, cut it out, and glue it on.  It seems a little flimsy but I was careful with each piece and also did it before the white paint step.  For a sturdier method, you can trace it on white craft foam and use a glue gun to glue it instead.

An optional step is to glue a little piece of foam on the inside top of the tube if the tube is slightly larger than the LED lights you purchased.  It helps keep it in place and not wobble around.  Some tubes were actually smaller than my tea lights so I could not use those.

When your candles are ready, use a pen to make a mark where the candle would sit on the top section of the tube.  Then make a mark directly on the opposite side of the tube.  Use the tip of the pen to pierce a hole on these 2 marks.  Take the fishing wire and thread it through these 2 holes, cut it at a length that you would like it to hang from the ceiling and tie a knot.  If you place your tea light on the top of the tube it should stay in place.  The fishing wire running across the tube will keep the tea light afloat.  Make each candle different wire lengths to give a better effect.