Full instructions here, where the iWipetrepreneur notes:
One of my co-workers was giving away and old Atari 800XL and Macintosh SE case. He had been planning to do a mini-ITX project, but had never gotten around to it. Always wanting an excuse to tinker with something, I decided to take them off of his hands.
Well, as soon as I saw the Mac SE case, I realized that this one had the most potential. So this weekend, I bought a few things at Home Depot and got started making my Apple-powered, wireless, portable toilet paper dispenser — the iWipe.
The whole project took a couple of hours and cost about $15.