I know, a lot know how to do this, but for those of you that can't here's how.
Step 1: Materials
Step 2: Tie it
When you tie the top of a friendship bracelet, you don't tie it the same you would your shoe, or a normal knot. First, you take your strands of yarn wrap them around your first two fingers, take your fingers out, you should see a loop put the three strands of your yarn through the loop and pull it tight.
Step 3: Tape and go
The reason you tape your yarn down is because it is almost impossible to make any friendship bracelet when it isn't still, therefore you use tape to hold it in place while you work.
Now you can start your bracelet. Since it's hard to explain I explained it through the image notes.
Step 4: Putting it on
To put it on you simply have someone knot it