I just made my own last night.
I'll admit I'm a "gadget" kind of a guy. I like all the accessory items, and even like the idea of fabricating them myself, if I think I can do a better job, or do it cheaper. It makes me more familiar with my own equipment, and sometimes, I'm even able to improve on a design.
I bought some 1" webbing from a local store. I've also seen it advertised on the web for the same price. Along with the webbing, they also had some buckles and other hardware used with the webbing. I bought two buckles and threaded the female end about 18" onto each end, and the male end close to the end. That allowed me to make an adjustable loop in each end, or leave it free for an extended length. The buckles are large enough, I can manipulate them with gloves on. My wife sewed a 1" loop in each end as well to allow the use of a carabiner or other fastener we'll add later.
Total Cost:
12' of 1" webbing at $.30/ft = $3.60
2ea 1" buckles at $1.00ea = $2.00
On to the next project!