Whistling kaomojis are made just like the singing ones.

Whistling kaomoji
(;◔ิз◔ิ)~♪♬(˳˘ ɜ˘)˳ ♬♪♫(^3^♪
˳/(˘ε ˘)♬♪♫♪(´ε` )♪₊(˘ᵋॢ ˘ॢ⌯)*·♫
♪~(´ε` )ヽ(´з`)ノヽ(´・`)ノ
♬˚‧◟₍◌′ ॄ‵◌₎◞•˚♬(०՞კ՞)४♬♪(*´σ з`) ~♪
♪~( ̄、 ̄ )( ˭̴̵̶᷅ ᑦॄ ˭̴̵̶᷅ )~♫(๑ › ₃ ू‹)₋₃ ♪
◖ฺ|´ ՙˬ`˶|◗·˳♪⁎˚♫♪(ノε`●)◖ฺ|⌯˃̶₎₃₍˂̶ ॣ|◗·˳♪⁎˚♫
(๑ › ₃ ू‹)₋₃ ৴ડેং੭♪(๑ˇεˇ๑)•¨•.¸¸♪༼ つ ◕3◕ ༽つ ♫♪♫
((; =゚3゚=))~♪♪(‘ε゚人)*.+゜♪(*゚ 3゚)/~♪