Ohdeedoh highlighted a great play kitchen project made from a $15 bedside table from IKEA and related parts. The hardest part of projects like this is cutting a round hole, which requires a bit more toolage than the rest. Then again, I never knew you could get jigsaws so cheaply - Black & Decker isn't the best toolmaker out there, but this $30 model gets high marks from consumers. (You'll need a drill too for a starter hole, but most families have that already!)