Today I cut the tread sections out using the templates. Each cut got progressively better as I refined my technique. My dad came over and brought his new sander ... another sears closeout for $15.00. The sander has 8 holes and a dust collector. I couldn't believe how great it worked. After clamping the wood together, we used the sander to make all pieces uniform. After doing that, we read the directions on the plans and stacked the 8 pieces together in the correct order with finished sides facing the correct direction. After doing that, we needed to re-sand the group as they once again didn't match. The next step was to drill out the axle holes. We took our time and made sure the holes were straight and true.
I checked at Lowes and Home Depot but they didn't have the unslit armstrong armaflex 3/4 pipe. My neighbor came over today and since he works at an air conditioning supply and he said he could get me some of that armaflex.