Here's my way of making them, depending on the application. If it's for something I need to make two or more of I make a permanent template. The first thing to do is chose your final template material. I use 1/2" baltic birch plywood because it's stable, void free and the edges won't compress like with MDF. If I need to make a template for something that will see single use, I use MDF. In fact, making my perm templates involves first making a template out of MDF. I use MDF for the temporary template because it's super easy to shape. The process is generally lay out the design, cut close to the lines with a jigsaw or bandsaw, sand so it's perfect. The key is making sure the MDF template is absolutely perfect. Any imperfections will transfre to the final template. Once the MDF template is perfect I trace it onto the baltic birch plywood and again cut as close to the lines as possible without going over. The reason is that the less waste the router has to remove the better the quality of the cut.
Single use templates are used if I only need one piece, but the piece to be shaped is a very hard wood (mahogany, purpleheart, ipe, sugar maple, etc) and would make sanding tedious. Or if I needed a particularly shaped piece out of a really expensive wood like ebony or zebrawood.
Permanent templates I make for things like control panel tops, adirondack chair arms, even button hole drilling.
I'm not sure the scroll saw would do all that great. It's mainly for intricate work and other things. Probably a jigsaw or even a small 10" bandsaw are best for assisting in template making. I use the bandsaw for most things. For things too big for the bandsaw I use the jigsaw.
The thing about templates is that it's very common to spend more time making the template than the workpiece. This is normal and expected. The template is getting all the attention and work done on it. The workpiece is just an exact copy of the template. Minimal effort is required because you already spent so much time on the template to make sure it's perfect.
Hope this wasn't too convoluted...