>>655261An aluminum beer bottle will work but a dollar store aluminum water bottle (pic) is much thicker - stronger - more durable.
There's a shit load of vids showing the process for making one. Here's one that I picked at random:
http://youtu.be/dDMJs0lvlNwHe uses a dremel tool to cut the bottle but I found that a hacksaw also works good at making a smooth even cut - just work slowly. He also uses a dremel to notch the neck of the bottle - while I used a round file. You WILL need an electric drill with a 1/16 (or smaller) bit to drill the jets - a drill press really helps if you have access to one.
Take your time and be methodical if you want to do a neat professional looking job.