Try here http://www.flutemaking.com/ and I am still looking, seems most want to charge these days. I have 7 flutes, I play. Have tried making one a couple of times and gave up. So now I just enjoy the ones I have and play them, oh by the way each flute is from a differant nation (tribes)
You can also try making a PVC flute first http://www.nativeaccess.com/ancestral/flute-adv.html
Also you can buy kits.
http://www.stroudflutes.com/kits.html
Good luck and let me know if I can help
References :

Welcome to the wonderful world of playing the Native American flute! The instructions and information contained in this page have been written to help you on your journey and quest for knowledge and I hope you find the contents both informative and useful. Whereas these instructions will help you commence your journey into playing your flute, they are by no means complete. Further study will be necessary and I have recommended additional reading and literature at the foot of this page.

The first thing you need to do is to understand how your Native American flute works. This will help you set up your flute for maximum playing ability and tone.

When you first receive your flute it is more than likely that the BIRD (or Block) may have been moved from its original position and this needs to be checked and rectified before commencing to play your flute. This can be done very quickly and simply! First, make sure the block is sitting squarely on the bridge and that the front edge of the block is close to the edge of the sound hole without covering any part of it. Also, make sure the leather thonging that holds the block onto the flute is tight. Cover all the FINGER HOLES with the first three fingers of both hands with the fleshy part of your fingers - the fleshy part being the soft cushion area between the end of your finger and the first joint. Next, place the BLOW HOLE end of the flute to your lips taking care NOT to insert the end of the flute into your mouth but merely place the flute gently upon your bottom lip and allow your top lip to surround the blow hole to a gentle seal.

With all the finger holes covered, blow gently into your flute. If the note you hear is crisp, clear and steady, begin lifting your fingers off the finger holes starting from the lowest hole - the hole farthest away from the bridge. Continue to do this for every note checking to hear that each note is clear and crisp. If any notes are not playing correctly, adjust the Bird by sliding it back towards the blow hole. The adjustment necessary will be very slight so be very careful when you do this! An adjustment of just one sixty-fourth of an inch can make all the difference to the playing ability of your flute. Once you have the flute set you are ready to begin playing it.

There are several techniques that you will need to learn in order to play your flute effectively (breath control, finger control, note bending, tonguing, slurring, double tonguing and vibrato) but, for now, we will just concentrate on making your flute play some basic notes using two simple techniques.

The first is the simple technique of blowing a gentle and constant stream of air into your flute.
References :
Diagram
http://www.waking-spirit.com/tutorials/flutePlayingInstructions/flutePlayingInstructions.htm