Go to S3 and create a bucket or enter the bucket to be modified.

Go to Properties -> Event Notifications and Create Event Notification.

Select Event Types to trigger event.

Scroll down to Destinations and select SQS Queue.

Don't hit save yet and open aws.amazon.com/sqs/v2/home in a new window. Be sure the region is correct.

Create queue.

Set whatever options are desired.

Goto to the access policy and copy the value of Resource. (Should be something like "arn:aws:sqs:us-east-1:123123123123:DemoQueue") and paste it into a notepad/textpad for use later. 

In the access policy, enter:

{
    "Version": "2012-10-17",
    "Id": "example-ID",
    "Statement": [
        {
            "Sid": "example-statement-ID",
            "Effect": "Allow",
            "Principal": {
                "Service": "s3.amazonaws.com"
            },
            "Action": [
                "SQS:SendMessage"
            ],
            "Resource": "SQS-queue-ARN",
            "Condition": {
                "ArnLike": {
                    "aws:SourceArn": "arn:aws:s3:*:*:awsexamplebucket1"
                },
                "StringEquals": {
                    "aws:SourceAccount": "bucket-owner-account-id"
                }
            }
        }
    ]
}

In the above, replace "SQS-queue-ARN" with the ARN that you copy and pasted into notepad/texteditor.  Replace "awsexamplebucket1" with the bucket to be associated with the queue. Replace "bucket-owner-account-id" with your account id.

Hit Save.

Copy the arn of the SQS queue.

For more on the policy go here.

Back in the S3 bucket window, in Properties -> Edit event notification -> Destination -> SQS Queue, select Enter SQS queue ARN and paste the ARN you copied into the text field.

Hit Save.