I made this flute last night, a Low D, I just followed the instructions for it that can be found on Doug Tipple's website. Total cost so far, about $1.40 lol (and about 40.00 in tools) All it is is a piece of 3/4 inch schedule 40 plumbing pipe and a rubber stopper for the tuning "cork".
It's not much to look at obviously but it actually plays. (following link is to a picture of it on my OneDrive account) https://1drv.ms/i/s!Auqcm2kBKRFd6V8SeWSYqq_1AKKT
I'm pretty sure I don't have the embouchure hole shaped as good as it should be but I think it is close. I need a good light to make sure it's cut nice and clean. I have not tried to tune the finger holes yet either, and they also need a bit of cleaning/smoothing. Also I have not actually positioned the cork by tuning. I just put it in the position the instructions tell you to. It could use more love, but so far I'm happy with it and having fun.
Also I have quickly learned flutes are not easy to play! lol I'm seeing stars (from the breathing) my lips hurt, my wrist hurts, my neck hurts.
Thank you to Doug Tipple for posting the instructions. http://tippleflutes.com/