We already had the carpet that was scraps from a construction sight that was being thrown away and already had the staples/staple gun. The cats that it was made for are delclawed so the posts were covered with fabric but with claws, sisal rope works GREAT, you just wrap and wrap and wrap.. If you work where you can get your hands on them get one spool for the bottom and one for the top, just take it apart and use the wooden circles. Any padding and fabric will cover the perch where they will lay and I PROMISE you, the kitties do not care if it is perfect or not, color coridinated or not.
Finished it looks like... (shhhhh.. don't tell Rie I posted this but it is still at my house in this picture and she was here to take it home.)
http://img.photobucket.com/albums/v2...inished1-1.jpg
