It's very simple and fits around my treadmill, but didn't cost me the $500-$6,000 that some companies are charging for these. It is made from 2x3s for the legs, a pair of 2x2 cross supports, and some leftover 3/4" MDF for the desk top. I used my Kreg Jig to attached the legs and painted it black to help it blend in as much as possible with the existing treadmill.
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Search for "treadmill desk" and you'll find a wealth of information on the topic and the studies that have been conducted so far. To build your own, just keep in mind that it should clear your treadmill on all sides, rather than rest on the treadmill to avoid any vibration from the machine. Hope you build one this year too!