note: this is not my idea, i just found it somewhere
Step 1: You will need...
a drinking straw
flatten the end of the straw with the pliers
Step 3: THE CUT!
cut the flattned end like in the picture
Step 4: More cutting
cut some holes in the straw, i have painted them black so it becomes easier to see them
Step 5: Play it!
now to play it:
play it just like a normal flute, hold the pointed end in your mouth and one finger on each hole, relese the fingers from the holes to get diffrent tones