You will need:
Stretch fabric, about 114x30cm (45"x12")
Sewing thread matching fabric
Fold the fabric in half lengthwise, right sides together, and sew a reinforced straight stitch with 1/2” seam allowance. Turn right sides out and press.
Press in a 1 5/8” (15mm) seam allowance on one of the short ends. Put the other short end inside the pressed one, overlapping 1” and pin them together.
Sew a reinforced straight stitch, a presser foot from the edge.
Done! Wrap it two times around your head with or without a twist, have fun with it!