Go into the Waterfall
Warp to the Forest Haven and climb up the ledges with the boko babas on them. Stop when you reach the ledge where you have to grapple. Look down and you'll see musical notes coming out of the waterfall, and you can hear Makar's song. There are several ways to get into there. Swimming will not work. The easiest way is to grapple, then press R to climb as far down as you can go, then turn to face the waterfall and start swinging. Let go just after you pass the lowest point of your swing.
Nintendo Gallery Note: After the next dungeon, you won't be able to get a picture of Makar, so you should get a picture of him now before going into the next dungeon. Before talking to Makar or playing the song with the Wind Waker, take his picture and get his figurine made.
Play the Wind God's Aria
When you get into the room, talk to Makar, then play the Wind God's Aria. Makar joins you on your boat.
Go to Gale Isle
Warp back to Windfall Island and sail north to Gale Isle. You'll automatically land.
Wait for slow little Makar to walk up to you, then play the Wind God's Aria.