Well the cheapest would be a truck inner tube, the seat off the kids swing set, and a pair of swim fins. I did it when I was lot younger than I am now.
I always wondered if you stretch a truck inner tube around one of those galvanized metal live stock water troughs you see at Tractor Supply--the long ones kinda shaped like a bath tub. Or maybe you could tire enough of the swim noodles around it to keep it afloat.
(Hey, it's 7:15 am. I worked all night and didn't a lot of sleep yesterday. I can think better when I am not so tired and sleepy)
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