For those of you who aren’t familiar with lion dancing or lion heads, the base is bade of a large D ring with two bars cutting across the flat art of the D to form handles

The only types of bases I’ve seen are either made using thicker pieces of bamboo or a thin metal bar for the D part and either wooden or PVC handles

I opted for the metal bar for the D ring after failing to find anywhere that sold bamboo strips.
They’re quite easy to find at any hardware store.  Bending it wasn’t too hard either. I used the base of my existing lion as a template and bent the bar around it to get the right curvature. Then fold the remain parts to get the flat surface. The two ends were joined together with some thick metal wire. I’ve seen other people drill holes into the bar itself and use that to tie the ends together but I didn’t have the necessary tools at hand.

For the handles, I decided to fashion them out of a wooden broomstick handle I found at the hardware store .
I sawed it as best I could to get both ends level. I ended up sawing the tips of the handles to flatten it out so they would sit on the bar snugly without rolling around and then using thick metal wire to fasten them to the base. (Without too much woodwork knowledge or proper equipment, it was quite difficult getting the planes of the flat bits equal on both ends of the handle. It ended up being a trial an error job)