I started carving these for Christmas gifts. I carved them with chisel but I suppose that you could use a knife, drawknife or a spokeshave. They are more straight forward than carving a spoon so I was able to make several as stocking stuffers.
Things that you'll need:
Wood - probably a hardwood soft enough to carve, avoid woods with strong tastes.
Carving tool - I used a chisel
Sharpening supplies - I used a sand paper system
Hand drill and bits
Sand paper - coarse medium and fine grits (I used 80, 150, 800)
Food safe finish - I used a mineral oil based finish
Step 1: Trace & Cut Spatula Blanks From Plank
Begin by tracing the general outline of a spatula onto a piece of cardboard. It should be a little larger than your desired product. Trace this outline onto a piece of wood for each spatula you wish to carve. Follow the pattern with a saw to cut out the blanks or uncarved pieces of wood. Next, get ready to carve by sharpening your chisel. I use this method that I found on youtube (http://www.youtube.com/watch?v=fnvwAIVW4uM&feature=related).