just follow the directions on sheldon brown's website, plug in the numbers for your hubs and rims to one of many online spoke calculators. a nice $5 spoke wrench is nice, but you can do it with a $1 one-size-fits-all spoke wrench from wally world. aspirin bottles or old film canisters with some coins or metal rulers, and a pair of disposable chopsticks complete your tool kit.
but ya know, building a set of wheels doesn't have to be a solitary past-time. maybe you know a new friend, and your mutual future dog, that would enjoy doing this with you. tell her you're practicing making baby buggie wheels. that's the ticket!