The original design called for the use of a single 2' x 4' piece of plywood, which kept costs and waste low. Start by planning how all the levels of the cat tower will be sized, maximizing the available materials.
Planning your own? In addition to looking for rugs at big box stores, browse remnants at thrift stores like Habitat for Humanity's ReStore for a small quantity at a discount price.
Cut, drill, sand, and then temporarily build the whole piece up with screws to make sure it's tight and securely fastened. Disassemble when you're done, because it's easier to individually wrap the rug and sisal.
Vertical sections give cats a safe place to scratch. The four levels of the cat tree received a similar treatment, each individually wrapped with inexpensive carpet scraps and stapled firmly in place to give the animals a sleeping surface that would withstand the wear and tear of claws.
The tall, narrow tower with a wide base easily fits unobtrusively in a corner or in front of a window.