Start with a sine or filtered triangle wave, add some vibrato, and a noise envelope to simulate the blowing.
There is a short buildup to getting the sound started and the resonance forms in the mouth and there is also some pitch modulations as one blows harder and softer.
This could be simple, or really complex if you want a lot of accuracy.
Massive has a patch called 'The Whistler' - it is just so-so.
Dimension Pro has one in the DSF Planet Earth set, only so-so.
I tried to search for more, but most are the physical whistles, bird calls, and flute like sounds.