What you need:
Plastic tablecloth
2 Wood Dowel
Saw (not pictured)
Washi Tape
Electricians tape
Box Cutter
Scissors
Paint & Paintbrush
Kite string
Needle

What to do:
First, Paint your dowels and let dry.
Then, saw a couple inches off one of the dowels. Depending on how big you want your kite, you may want to saw both shorter. This will create the structure of your kite.
Next, cut slits in the end of each dowel with your box cutter.
Create the structure by crossing  the two dowels, then wrap string around the intersection. Then, wrap string around the outside ends, inserting it into the slits you cut.
After the structure is created, cut out a piece from your plastic table cloth an inch bigger then the structure.
Fold the excess over the string and secure with washi tape.
Place one piece of electricians tape on the plastic where the dowels cross, and one halfway down the stick.
Next, thread your needle with the kite tape, and pierce through both pieces of tape so the exit in the front of the kite. Tie a knot in the front, and hold onto the excess when flying the kite.
Tape on the tail. Done!

Blog From http://ispydiy.com/my-diy-polka-dot-kite/