Not knowing the output impedance of your mass airflow sensor, it's a little difficult to answer.
However, I will assume that you mass airflow sensor is a low impedance output (assumes the sensor has an active device on the output - i.e. an op-amp). I will also assume that the input to your ECU is high impedance. In that case, all you need to do is to use a resistor voltage divider. You can do this using two resistors.
Use a 2.4K Ohm resistor and a 10K Ohm resistor. Put the two resistors in series. Connect the free end of the 2.4K to the sensor output, connect the free end of the 10K to signal ground (perferable the ground lead of the sensor, or the ground at the ECU, wherever you're locating the divider). Connect the ECU wire to the connection between the two resistors. This should drop the voltage by a factor of .806 (1.2 V x .806 = .967 V or 1.1 V x .806 = .887 V). But note - this will drop the voltage by this factor at all times, even when you're not idling.
This could also be done with a trimmer or pot - one end to the sensor output, one end to ground, and the wiper to the ECU. You could then adjust for the voltage you wanted. However, the adjustment may be touchy.