For the main part use an old biscuit tin or piggy bank or something as the similar shape .
Cover the top with tissue paper or old thin fabric and secure it with rubber bands.
Then use two layers or packaging plastic on top of the tissue paper again secure with rubber bands.
Make sure the surface is stretched by pulling the ends under the rubber bands .
Now cut of the excess amount of fabric and plastic with scissors make sure you leave about 2cm of the fabric and plastic
Now repeat the steps for the bottom of it
Once you have done that take a different colour of fabric and cover the sides with it using glue
Now you can add decorations .
This should be about how it should look depending on what materials you have used.
To make the drum sticks take a normal stick and cover the end with lots of rubber bands.
Then make another one .
This is how mine looks .