How are they made?
Rub the edge of the apricot kernel against a rough surface until a hole is made. Then, with a razor, scissors or a nail tip, remove (or not) the seed inside and leave it clean. The hole part has to be finished very carefully, giving the edge a sharp finish.

Apricot kernel txulubita. JMBA collection, no. 1111. (Photo: O.Zapirain - Soinuenea)
How are they played?
The txulubita is held by the ends, with the fingers. The kernel is placed against the lower lip and blown hard at the edge of the hole. This achieves a loud whistle.