Glue the side of wooden staves and assemble the body.
Keep holding with tape or rubber band until the glue dries (about a day).
Dry cowhides with a towel and put them on upper side and lower side of the body (cowhides have a smooth side and a textured side. Smooth side should be put outside).
Pass free end of a rope through a hole of one cowhide from outside to inside. Then, pass it through a hole of another cowhide from outside to inside.
Tighten cowhide firmly and pass free end through all holes of both cowhides.
Re-tighten them by pulling each standing lines of a rope firmly.
Turn a rope around each standing lines.
Knot a rope. Cut the remain or turn it around the body of taiko.
It is hard and dangerous for children to make it by themselves because it needs rope and scissors to make. Adults have to help and prevent them from injury.