I saw this as an article title in an employee newsletter.

Problems:
1. The verb in the title is wrong.
2. The verb should be capitalized.

Explanations:
1. The verb goes with “Making” and not with “Referrals”. You should not say, “Making bread are easy.” You should not say, “Making chocolate-chip cookies are easy.” It doesn’t matter what you are making; it’s the making that is easy. To test this, turn around “Making referrals are easy.” You should not say, “It are easy to make referals.” Instead, you should say, “It is easy to make referrals.”
2. Verbs in titles should be capitalized.

Solution:
“Making Referrals Is Easy”