Most simple solution is buying one, the most expensive seemingly retailing online for just over $100, though cheaper ones are available. If you're determined to make one however, orange fabric, I suggest cotton for comfort along with blue or black depending on which Naruto you wish to use. Elastic fabric for trousers waistband. A spiky blonde wig. A blonde wig of appropriate length and spiked personally would do. Getting the headband I would honestly suggest just buying one, far easier than trying to make one from scratch. A pair of sandals with appropriate coloured fabric for covering and more elastic for holding tight above the ankle. Don't ask me the particulars of stitching it all together, I'm no seamstress and size depends on the wearer.