It is made from using some cardboard concrete tubes and carpet. Step by step instructions are at the LowesCreativeIdeas.com website.
It is interesting to note that in the printed flyer, it says the estimated cost to create this project is $25 whereas the online site states the estimated cost as $36. Either way, it is a lot cheaper than most of the cat furniture I have seen available in the stores.
The site also lists some other simple cat projects under Fur Real Pet Projects. The Window Cat Seat and Kitty Play Station look like possibilities. I like the idea of creating custom toys that I can cater to the cat's interests. If I end up making any of these, I will be sure to post pictures of the finished product.