Here's a link to some detailed tips to build the IKEA Lyte Rack, along with a link to Ken Lyon's original recipe. Note that it is not essential to inject the foam, it's a minor benefit according to Ken. His main priorities of a rigid, low mass, energy dissipating design remain intact without this step. If you decide to inject foam, do this a day prior to assembling the rack to allow time for drying. You inquired about the base. The base is simply one table top without the legs. So if you want two platforms--one for amp and one for CDP--you need to buy two tables (about $15/ea). Consider leaving a good 6-8+" clearance above your tube amp for heat disipation. Spikes are an essential aspect of the design. No vibrapods. Regarding vibrapods under the speakers, I've got two very curious cats, but they never took interest in my speakers. You may want to give them a try. Here's a link to the rack webpage:
http://db.audioasylum.com/cgi/m.mpl?forum=tweaks&n=121453&highlight=ikea+riotubes&r=&session=