Step 1: Materials
Old Rags, about 4 but its your choice
Legs, They don't have to be from IKEA but well, mine were. I did a little searching on the IKEA sight and found mine were called "Vika Lerberg" They're nice because they are free standing and these are 3 point legs so there is no worry.
Step 2: Assembly
Once again simple. Take your rags and fold them over till you get a large wad. Place about 2-3" outside of the center on the leg unit and tape into place. You want to space them out so it cradles the Kayak into place, not just let it sit on them. Of course if you have a more flat bottom boat then spread them out, the more stability the better when your working on it or cleaning it.