Instructables
My cat Trixie loves to scratch and knead. I have all kinds of scratching posts around the house and I enjoy buying her new toys but I hate the thought of paying for cardboard scratching boards when there's so much cardboard to be recycled and in 10 minutes, and with some Duct Tape, you can make a great scratching board.

Step 4: Finished!

Your duct tape cat scratching board is now ready for use by your feline friends!  Both sides are usable so when your cat has scratched up the top side, just flip it over.  As you can see, Trixie likes it - or at least likes sitting on it!

 
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