A quick slide show of the steps I used to make a cat scratcher, luckily I had some wood which worked well for this as it already had grooves in it, and we always have cardboard about the house and as the cardboard wears out we can easily replace it.
The design is as basic as you can get really, but there's no reason you couldn't make it in a different shape, or with a slight angle or even one that sits upright.
Overall it cost nothing in materials to make, it's all recycled stuff and the cat seems to like it.Here's the video -
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