(1) Ask others for Textiles not needed anymore or go through your own closet. You can make yarn with any kind of top, also bed sheets work. Pay attention to the elasticity tough. The stretchier the fabric is, the better the yarn will be.
(2) Cut the textile with a good fabric scissor into rows up to 3cm long.
(3) Stretch the rows with your hands to make the yarn.
(4) Roll it up to a ball so it becomes more handy.