I found some really cheap ones on ebay. http://cgi.ebay.com/Real-Cow-Skin-Bl...3A1%7C294%3A50

They usually end up going for about 25-35 dollars including shipping. You can use that to do a little research. That is what I did. Just bought a cheap one, tore it apart, and figured out how they did. then you can build one with better materials, if you want.

Brice