I have two nieces with birthdays this week! I'm not doing a homemade item for niece number 1 (there are just not enough hours in the day to do homemade for everybody...), but I did make this cute little tutu for the other birthday girl.
I just did the simple tutu where you loop lengths of spooled tulle around an elastic waistband. It's nothing special, and I don't even have a source to link to, since this idea is so pervasive on the internet right now. I've seen it a hundred different places.
I think it's cute, even if it's red and blue, not a more "fairy-like" color. I think my soon to be 2 year old niece will like it, at least I hope she does!