For right at or just slightly over $100 you can get a pretty nice climbing stand from Cabelas bargain cave or Bass Pro Shops. I can' t imagine that you would come in that much cheaper by the time you bought the supplies that go into making one.
http://www.cabelas.com/cabelas/en/te...=category&rid=
http://www.basspro-shops.com/servlet...&hvarSubCode=1