Well, here's a wrist rest that I made using very cheap materials.
A block of thin wood, roughly about 0.8 cm, and a whole piece of Polyurethane foam (those that are used to wrap around air-conditioning tubings to prevent condensation) that is about 1.8cm thick.
What I like about this is that the PU foam is quite firm, yet there is a slight depression made when my wrists are above it. Sort of like emulating leather, but much cheaper and nice to make. Goes well with my Filco Blank Tenkeyless as well..

Total cost? $0.0 since I took the parts from a garage junk area, lol!
Enough with the talk, here are some pictures! I highly recommend you guys to start making your own wristwrests.. well, not to the level of perfection and beauty that one of our Geekhacker here has been able to reproduce. His self-made wristwrest with mahogany are much better than mine, and yes... I do find them sexy as well.


