Andy wrote: Is this easy, I asume it is.
Well if you're just going to make one note, single whistles maybe, but if you're going for any recognisable scale, I'm afraid you're in for serious grief!
The type of fipple or blowhole you use, the diameter of the hole through the centre, the length, the thickness of the wall of the bone, all these make a difference to the basic note, then you have the joy of cutting the finger holes,in the right place, with the right diameter, remembering that you can 'sharpen' the note- once cut- but not 'flatten' it.
I would suggest that you get a piece of plastic pipe(with roughly the right diameter) from your local D.I.Y store and practise on that using various sites on the net with titles like 'homemade penny whistles' once you've tried that, look up various older mouthpieces like "Quennas" and "Shakuhachi"
There's also info on 'Academy of ancient Music' website.
I would say that if you're not a musician - you're in for 6 or 7 weeks of intensive research!