The materials are basic:
And the process is easy:
Just run the double sided tape near the edge of the fabric and rub it down firmly. Then cut it out neatly along the edge of the tape (the messy cutting in the image above is the rough cut if you are using a large piece of fabric). If you sew you may have a cutting mat, quilting ruler and rotary cutter – great, use them for a really straight cut. Otherwise scissors will do the job.
And voila! Fabric tape. Roll it up and secure it with a paper clip or clothes peg to store it, or wrap it around a wooden cotton reel. Short lengths can be stored flat.
I found this at: http://www.curbly.com/users/capreek/posts/14713-how-to-make-your-own-fabric-tape