Lay the shirt flat making sure to line up the seam that joins the bodice to the sleeve.
Cut along the seam to remove the sleeve. Cut on the outside of the seam so that you leave any bulk from the shirt behind.
Fold the sleeve so that the underside (many will have a seam) goes down the middle. Set aside
Cut along the bottom edge of the shirt to make a long strip.
Cut in half.
Loop one pieces through each side of the sleeve piece you cut off.
Tie to form ear loops. Or if you prefer you can tie them across the back of your head.
Video
Notes
If you want to make two masks out of one shirt you can cut a second strip from the bottom of the shirt. Even without the hem it will do fine as ear loops or ties.