How do you make a sattle in mine craft?

Saddles (as of 1.5.2) cannot currently be crafted, and must be found in a dungeon or abandoned mine shaft spawned naturally in the game world. They can also be spawned with the command /give <playername> 329 number, replacing 'number' with the amount of saddles desired. In single player with cheats, playername is not required.

Horse saddles (coming in 1.6 and above) are craftable, according to the Wiki. The recipe can be found in the sources / related links if you're interested.