You wont need much to build this, here is a list of the materials:
1TV-B-Gone
1 2N3904 Transistor (experiment with what you have around, it will probably work)
1 9V battery
1 9V battery holder
20 IR LED's
As far as tools go here is what I used:
soldering Iron + solder
desoldering pump
hobby knife
plyers
wire cutters/strippers
If you dont have the TV-B-Gone already you can get one at the Make Store:
http://makezine.com/store/