I found very easy boy tie tutorial from Sharing the Wealth blog.

It’s easy to follow tutorial with detailed photos, so even if you’re a beginner like me, you can very easily make your own tie.
The pattern is suitable about 1,5-3 year old child, but if you want a bigger one, you just have to make it a bit longer.
I made those ties this morning from a fabric I found from second hand shop. It took about just a half an hour to sew one.