I made one, quite large, and very simple. You asked about a size, but since you are making your own, you can do whatever size you want. That's part of the benefit.
I bought a single peice of 1/4 inch plywood and had it cut to make a 125 x 22 x 24.5 cm table (length x height x depth). It holds a lot of slides/negs, and was designed around a common length florescent, 2 bulb, ceiling fixture I had laying around.
I didn't/don't care much about "proper" light source, because I'm just not insane enough to shoot for light table viewing enjoyment. I only need to check exposure, focus, and composition. If that is good, it goes in the scanning queue.
Anyway, for the top, I found some very cheap plastic board of some sort. I'm really not positive of it's real purpose, but perhaps it's for sound proofing. You can find various materials that'll work, especially if you decide, like me, that you need not have the "proper" light table experience. This particular size "table" (actually sits on the floor with castors) required that I also include the white plastic board material on the sides of the interior to provide an adequate brightness level.