It might seem like all you need is some big boards and a few strong branches, but building a treehouse should be a carefully thought-out process. Generally, the bigger the tree the better. But you'll also want to make sure the tree is healthy and can handle the load of a treehouse. Equally important considerations are the treehouse's purpose (a kids' play area will need to be closer to the ground than an adult hideaway), access (ladder or stairs?) and proximity to your neighbor's back yard (treehouses can raise privacy issues).
You'll also want to check with your local planning department to see if there are any zoning restrictions on treehouses.
Luckily, there are people who can help you with all of the above:Artisan Tree & Treehouse -- www.artisantrees.com; 610-322-8275
Forever Young Treehouses -- www.treehouses.org; 802-862-4630
Living Tree House -- www.thelivingtreehouse.com; 610-952-5209
The Treehouse Guide -- www.thetreehouseguide.com
TreeHouse Workshop, Inc. -- www.treehouseworkshop.com; 206-782-0208.
Tree Top Builders -- www.treetopbuilders.net; 484-880-6321