For those who missed the older version I posted a while back, I’m posting a new and improved set of soprano D pennywhistle tones to be used for for tuning purposes.
I find it much easier to check the tuning of a whistle by comparing it to these reference tones, than by watching the needle swing on a tuner.
Be careful not to turn up your speakers too loud during playback of the upper notes… I don’t want to be responsible for causing hearing damage to anyone! 
http://webpages.charter.net/raindog1970/Soprano_D_Pennywhistle_Tones.zip