Toeclips are great and all, but they do inevitably wear out when cycling on roads. Here's a design for some made from nylon webbing and a off the shelf straps. All you need is the webbing, a sewing machine and the knowhow to use it, and a couple of cable ties.
Step 1: What you need
For a pair of toeclips you will need:
1m of 50mm nylon webbing.
1.5m of 40mm nylon webbing.
(quite easy to adapt to different widths of webbing, but that's what I happened to have around)
Thick black thread, synthetic if possible.
2 x toe clip straps, such as these from Zefal
2 x 4.5mm x 200mm cable ties.
The attached layout file, printed out if possible: