This instructable will show you the steps needed to create your own "Made from scratch poker table"
Before we start here is a list of materials and tools you will need:

Useful websites:
http://www.buildyourownpokertables.com/
http://www.homepokertourney.com/

Materials:
3 sheets of 1/2" plywood
1" high density foam (Rail)
1/4" high density foam (playing surface)
vinyl (Rail)
8 cup holders
stain
polyurethane
200 grit sand paper
staples(staple gun)
spray adhesive
masking tape
3/4 wood screws
Hole saw (size = to outside diameter of cup holders)

Tools:
jig saw or router
Circular saw (recommended)
scissors
utility knife
staple gun
drill

Cost breakdown:

$50 – Lumber (3 sheets of plywood) you can save some money
by purchasing OSB for 2 of the sheets since they will not be visible.

$40 – 1” railing Foam (look at fabric stores or online)

$15 – playing surface foam

$45 – Vinyl for railing (fabric store)

$25 – velveteen (playing surface cloth)

$10 – staples/screws/adhesive

$20 – folding legs

$10 – Cup holders (ebay)

Free - Stain/Polyurathane and sandpaper used from previous projects

Total: $215

BuildYourOwnPokerTables.com has kits available that are reasonably priced. They don’t include lumber or hardware.

Step 1: Cut the Ply Wood

Use this website to guide you through the process. I'm not going to reiterate the steps just add tips from my experience. You can also find exact measurements here:
http://www.buildyourownpokertables.com/

Tips:
First step is to mark your cut lines. I found marking the radius cuts was easier by attaching the end of your tape measure to a screw that you place in the center of your radius. Then hold your pencil against your mark and trace out your half circle.

Use a circular saw to quickly cut the straight portions and use a jig saw or router to cut the radius. (new blades made a huge difference)
After making the cuts sand all edges even those that will be covered. This will allow the pieces to fit together better.

Step 2: Stain Raceway

Again follow steps from http://www.homepokertourney.com/
Tips:
be sure to remove ALL sawdust and particles from surface before staining the wood. If not they will make the finished surface gritty.
This part takes the longest due to the dry times between coats.
Clean brush with mineral spirits or paint thinner.
The more coats the better the finish

Step 3: Upholster the Playing Surface

http://www.homepokertourney.com/ for instructions

Tips:
place the playing surface on top of the 1/4" foam and use a utility knife to cut around it.
dry fit foam padding before applying adhesive

Step 4: Upholster the Rail

http://www.homepokertourney.com/ for instructions

Tips:
shop around for a good price on the vinyl and foam
I got my foam on sale at JoAnn Fabrics and bought multiple pieces
one piece of foam would be ideal to hide seams
One piece of vinyl is a necessity to avoid visible seams
After stapling the foam trim the excess
Use a blow dryer to aid in stretching the vinyl

Step 5: Assemble the Pieces

http://www.homepokertourney.com/ for instructions

Tips:
dry fit everything before screwing anything into the base

Step 6: Cut the Cup Holders

http://www.homepokertourney.com/ for instructions

Tips:
Use masking tape to mark your holes and to prevent chipping on your pretty stained finish
I had to use a dremel or sand paper to widen the holes to be able to slide in the cup holders

Step 7: Add Legs to the Base

http://www.homepokertourney.com/ for instructions

Tips:
Use tape measure and level to space legs equally apart and straight.
Paint the base prior to adding legs
Do NOT use screws longer than 7/8" otherwise you could ruin your playing surface or raceway.