Step 1: Materials
Before you begin, you need to assemble your materials. Here is what I used:
Pencil -- mark candle positions (already in possession, so cost is $0)
Tape measure -- to measure for candle positions. (already in possession, so cost is $0)
Base -- Two 24" boards form the base of the candelabra. I purchased a 2x4x8 piece of cedar decking from Lowe's for $7.22. I knew I was not going to sand it down, but I was able to select a board that wasn't too rough, and had an interesting wood-grain/knot pattern. Also, I had the board cut into two 24" inch lengths at Lowe's (for free). This gave me 2 boards that were 24" long, 3.5" wide, and 1.5" high. (Note: I'm saving the remaining 4 foot piece for a rainy day.)
Votive holders -- Twelve Round Oak Casters (2") serve as votive holders on the candelabra. I purchased mine from Lowe's: Three 4-packs @ $4.97 each for a total of $14.91.
Liquid Nails -- for adhering the casters to the wooden base (4oz bottle for $2.66 at Lowe's)
Wood finish -- A sealant, coat, or stain to protect your candelabra. I used "Polycurethane" from Michael's at $11.99 for the can.
Felt pads -- These are for the bottom of the candelabra, and they protect the surface on which you place the finished candelabra. I had "Scratch Guard" self-adhesive felt blankets leftover from a much older project so my cost is $0. For you folks keeping taps at home, a similar item is available at Lowe's for $3.99.
Votive Candles -- (not pictured) You will need 12 candles, one for each day of Yuletide. I opted to purchase a 12-pack of unscented votives from Michael's. They were on sale when I purchased them, so I am not sure of the price.
Total material cost (without votives or tax) = $40.77