The bone has the approximate shape of a needle, but is too tapering. The bone is abraded narrower and is cut even a little shorter to a better length.
Though you can drill the hole after finishing it, I prefer to do it before, in case my drilling doesn't hit dead centre. It can be done with either a hand drill or a simple flake. I used the latter method on this particular needle. Drill from both sides and carefully join the holes with an awl.
The needle is finished by scraping it with a flake (more like a block this one) and rounding the edges. This particular needle ended up a little too thick in the rear end for my taste, but to not compromise the strenght of the eye I couldn't go much narrower.