Would Make life easier : 

To get started cut your fabric into the needed measured piece..

14"x5" and 5"x4"     

The interfacing fabric of any color of your choosing (plain is recommended and whatever is possible .. go ham..)

14"x 5"

Then sew along the 5" long side.  

Always make sure to backstitch for strength.  

Flip it and press it with the seam to the bottom.  

Now throw that aside, we will come back to that eventually. 

Easy section.. 

Place your two larger fabrics together (as seen in the picture) with the colorful pattern on the bottom facing the mat and the other on top.  

Pin at one side to hold for sturdiness. 

Take my advice and learn from my mistakes.... Press the fabric before you cut and sew.. this will make your sewing easier. ~Face Palm~

Now let's flip it to the front with the colorful fabric facing you.  

Grab your fabric scissors (or regular scissors if you broke your fabric scissors recently ~face palm x2~)

Fold the end of the fabric (as seen in the picture) and cut.  

The result will look like an old-time bookmark but we're getting there!

Flip the long side of the cut fabric over and sew, remembering to back-stitch for strength.  

I have opted to use a 1/2" seam (my next tie will be a 1/4" seam for a wider tie).  

After sewing cut as close to the end of the tie, without cutting the thread, to give you a crisp look to your tie! 

When finished- flip the end of the tie right side and use a dowel or pointy object to use the bottom to a crisp and sharp point. 

Let's fold over pretty fabric to pretty fabric (as shown in the photo) and close the tie-up!

Place pins where needed along the stitch path or at either end.  

Remember to back-stitch for strength!  

Take a close look at the two photos I have added. There is no clear way to type out how to position the bow tie top and rather I just show you in photos! 

This is that small 4"x5" piece that we sewed way back in the beginning.  

Place this top piece on the front of the tie (shown in the photo) then let's get to sewing.

You can place a long pin to hold the two pieces together to make this easier.  

Again the words aren't coming, so photos are patterns best friend..

We're going to fold the tie in half, place the back of the tie together and bring the end of the tie through the ribbon top (check out the photo ).  

Pull it all the way through. Then there ya' go! Perfect kid's tie!

Press that tie then your good to go!  

You have options on how to attach the tie to your child or build-a-bear.  

I opted for sewing fabric to make a ribbon and having my nephew's neck size and sewing on snap connectors for him. The fabric can be placed between the tie and the top, hidden under the top so it is not seen. When he grows and wants to keep using the tie, just replace the ribbon size diameter.  

You can do the same thing with Velcro, buttons, and numerous options for connecting.  

On the flip side, you can also sew on a clip to the back to make it a chip-on tie!