To make the seedling pots, buy some ordinary paper cups from the supermarket. Using scissors or a knife, poke a few drainage holes in the bottom of each cup. Fill the cups with moist seed-starting mix, then sow your seeds.
The cups can be converted into cutworm collars at transplanting time. Using scissors, cut up one side of the cup starting from the bottom. Stop the cut about 2 inches from the top. From that point, cut around the cup, leaving a 2-inch ring, which will act as the collar. Discard the bottom part of the cup. Be careful not to disturb the seedling's root ball as you cut. Leave the collar intact when you plant the seedling.