We built a couple of shooting houses this past season for the same reason... so my kids could go with us and sit comfortably.
We ended up with a couple of great shooting houses for around $1,000 each. To elevate them built them using Elevator Brackets ($80 for 4 corners) and 8' 4x4 posts. We also used 2x6's for the floor frame and 4x4 wall braces. We also used 3/4" all weather plywood for the floor and 1/2" for the roof. We also added tar and rolled roofing, along with alum. drip edge to the roof. The walls are 9/16" OC panels. For windows we used the Shadow Hunter silent window kits ($80 per 2 windows). These should last for MANY years and I look forward to the hunts we are going to have from them.
Just make sure they are roomy enough. We built our blinds 4x8 but have decided that will build any additional blinds 5x8 in the future, just for the extra leg room for extended or all day sets.
The vertical window on the side is the bow version of that same companies window offering, in case you're wondering.