This project is relatively easy if using a router with a flush trimming bit (also called a template router bit). The size of the heart shaped base and the height of the centre post will be determined by the size of the paper towel rolls that are to be used. In my case, 140mm diameter paper towel rolls with a height of ~240mm appear relatively standard.
The depth of the base of the paper towel holder should be sufficient to provide a sturdy support, but be less then the height of the flutes on the template router bit. In my case 20mm depth for the base was selected.
Heart Shape Template
Firstly, print the heart shape template (Plan 2) on paper and then cut out using scissors. Paste this cut paper template onto a suitable piece of 'scrap' fibro-board, chip-board or other approximately 5mm thick material.
Using a coping saw or similar, carefully cut the heart shape into the template material. The more precise the shape the better, as the final shape achieved will be exactly reproduced into the final material that will form the base of the paper towel holder.
Cutting the Heart Shape Base
Using hot-glue or similar, attach the prepared heart shaped template to the piece of timber that forms the base. Using a coping saw or similar, 'rough' cut so that the piece of material that will form the base is approximately the shape of the heart.
Using a router with a flush trimming bit, then trim the remaining material (make sure the bearing on the flush trimming bit runs against the heart shaped template). Once completed, remove the heart shaped template.
Using a round-over router bit, round of the edges of the base. With successively finer grade sand-paper, sand the work piece smooth.
Completing the Paper Towel Holder
Cut a suitable length of material to form the center post. The shape of the center post can be circular, square, or wood-turned to any desired shape. I found a square section that had the corners rounded-off was best.
Attach the center post using wood glue.
The completed work piece is then 'painted' with three coats of clear varnish, or stained and coated with a similar product of choice.