"How to", I'm guessing she means how to go about starting the business beyond getting the materials. First you need to start building relationships with the gyms and schools in your area, if you are a cheerleader/former cheerleader/cheer parent you will have a head start on that. The hard part for you will be finding enough business to make it worth your time and finding out when teams buy product. This varies from area to area, I sell uniforms and in my region (Minnesota and Wisconsin) schools started looking for uniforms and accessories about a month ago and All-Star gyms are just starting to look here in February and March depending on their competition schedule. Often teams will buy bows/poms at the same time as they buy uniforms but sometimes they will put it off. Your best shot since you have some big competition from Varsity, GK, Rebel Athletic (me) might be to talk to gyms and schools about special event accent bows; for example if their colors are grey, red, and white when they originally buy uniforms they might only buy one color of bows (or might even go black with their bows as it goes with all their other colors). Your approach could be to fill in the other colors to compliment their uniforms for game day or competition.
I would just go to competitions and talk to coaches to see if they would be interested, good luck!