Ok- here is what I have now- I'll add the rest- and better descriptive pictures tommorrow.
This project can easily be modified to use any available materials, or skill with power tools.
I would recommend gathering materials that you have readily available. It’s great if you can find leftover lumber and carpet remnants. You do not need much of either- and many hardware stores will not allow you to buy half sheets. I used my local hardware store for most of the supplies, but for the lumber I had to go to Home Depot. Home Depot and Lowe’s have an area in the store where they will cut lumber for you. I drive a tiny car- so after they cut it I was able to transport it myself. In the cutting area they had a large bin of scraps. I think some people have them cut the lumber- but then leave the rest behind. Check this out- you may be able to find some lumber to suit your needs.
Look online at cat trees and cat condos, or go check them out at PetSmart for inspiration. After deciding what you have, and what you’re willing to buy – plan what you would like to build. Sketching your design is probably a good idea. I built mine narrow and upright because I live in a relatively small apartment, and my cats like to sleep as far off the ground as they can get. Also, I tried the limit the amount of carpet that I used- because I don't really want them to scratch carpet, and it just seemed like it would collect more white fur.
I used:
1 - 50 foot package of sisal rope – $5
1 - 2x4 – $3
1 - 2’x4’ sheet of MDF – $4
2 - tubes of liquid nails construction adhesive - $4
6 - metal L-brackets $6
2 - shelf supports (you can also use larger L-brackets- but the pre-fab shelf supports are sooo much cheaper) $2
½ sheet of press board or plywood
Carpet remnants
½ Building form - like this:
http://www.quikrete.com/catalog/Quik-Tube.html Lots of screws
Power drill, jigsaw.
I labelled the photo to make it easier to understand which parts I'm talking about

I traced the inside of the tube onto the pressboard three times. One will be used to attach the tube to the base, one will be the center shelf and one will attach the tube to the main shelf. Also find a larger round object to trace to create a two circles to use as the top shelf and the main shelf. Next, cut the circles out with a jigsaw. With the cut out circle that you intend to use as the main shelf, trace the outline of the lumber that you intend to use for the post on the side of it, then cut that piece off. This is to allow the post to rest against the tube and this shelf easily. Like this:

The tube part was really the only complicated part of the process, but I’m glad I did it because the cats love it. I was able to get half of a building form. I cut the holes where I wanted them first to give me openings to work with. Next I used one of the circles cut out of the press board to draw a line where I wanted the center shelf to be. Directly below this line I attached four evenly spaced wooden blocks to the inside of the tube. The shelf will rest on these blocks. Like this:

I wanted it to be very sturdy so the cats wouldn’t be afraid of it. So for the base, I cut the 2’x4’ sheet of MDF in half, then put one on top of another- glued it with the liquid nails and added a couple screws just to be safe. I used the MDF because it is so heavy, and even cut to 2x2 it easily supports the 5’ tall post with the cats on it.
Next I screwed one of the tube sized circles onto the base. After this was secure, I placed the tube over the attached circle, in the direction that I wanted it to face being careful to leave enough space behind it for the post and L-brackets. Now carefully screw through the tube into the side of the attached circle. This will hold the tube onto the base.
Post attached the base:

Top shelf attached to post:

This covers almost everything- the rest is fairly easy to figure out. PM me if you have any questions.