To begin simply cover all of the finger holes using the first three fingers of each hand. If you have a five hole flute, use the first two fingers of one hand for the top two holes and the first three of the other hand to cover the bottom three holes. Use the flat pads of your fingers rather than the finger tips. The holes are easier to cover this way. Relax, and blow a medium volume of air into the mouthpiece of the flute (this is the end with the decorative block closest to it).
Don't worry right away about playing a song, just concentrate on getting comfortable with where the finger holes are. Begin by slowly lifting the third finger of your lower hand (the furthest hole away from the mouthpiece) then the second, and continue one at a time up the flute and then back down. For beginners, be sure to not uncover holes closer to the mouthpiece when holes that are further away are still covered. This will help the flute to sound better when starting out. When you become more advanced and comfortable with the flute, you can begin to add cross fingering.
For 6 hole flutes (5 hole skip this paragraph) until you get into more advanced playing, leave the third hole closest to the mouthpiece (third finger of the upper hand) closed at all times. Pretend this hole is not there and use that finger to help hold on to the flute. Some will even close this hole off with a piece of leather temporarily. The available notes will sound better together this way because the flute has two separate scales which can be challenging for beginners. For now we will just pretend that the flute has 5 holes.
Lessons may be available in your area, but the Native Flute is a simple instrument where no formal training is needed. Simply play what is in your heart or look to the horizon or to a plant for highs and lows peaks and valleys. The world around us contains countless songs in the form of nature—look here for inspiration.