Oh wow excellent idea Matt! Boys that age will just about kill for a fort (especially if they can put up a "No Stinky Girls Allowed" sign on it LOL). Maybe the store bought gift could be a little tool set and a bag of nails, etc. for him to help build his fort and you can find all sorts of scrap wood/carpet/etc. around usually (btw fishing boxes make excellent and cheap toolboxes for little fella's).