You can make this paper whistle very easily and quickly. The concept in this is little different from other whistle. I need to suck the air in from the whistle tube ( not to blow the air into the tube) . It is made from paper so safe for kids.
Step 1: Making Insctruction
Here is the video instruction . ( Click Here ). hope you will enjoy making it. To make different sound frequency change the diameter or length of the tube.