The most common and most likely answer to this crossword clue is the 8 letter word SWOOSHES
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More clues leading to the result SWOOSHES
Buddy explains!

The straight part
We know that "Makes a whistling sound" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case makes a whistling sound = swooshes.The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.
What does SWOOSHES mean?
SWOOSHES noun- A swooshing movement or sound
- A pattern or logo suggesting a swooshing movement.
- To move with a rushing or swirling sound