Well I built one a couple years ago .
Use 6 pressure treated 4x4s 2x8 floor. with 1/2 inch ply wood .
Used 2x4 walls with obs and installed a few plexyglass windows .
Its 10 feet off the ground to the floor and 6 by 8 feet and 6 to 8 foot cieling .
It did cost me abought $500. to biuld though .
I could put 4 hunters in it comfortably . althiugh it will never happen .
Hard to biuld for $200. unless you have some materials laying around ..
I ,ll try to post a pic ..