What are you trying to figure out?
https://www.google.com/search?client=firefox-b-d&q=make+a+wooden+whistle#kpvalbx=_5z8XYOu1CJSo5NoPrKSCyA414
Looks extremely straightforward to make a simple whistle (not tuned to any particular note). Note that the blowing end does need to be mostly closed off. There’s no black magic formula here: as you see in the video, the guy doesn’t measure anything. All that matters is that the air is directed towards the splitter and that the tube is long enough that the whistle be audible (unless you have a dog then even a very short tube will produce an observable outcome).
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