Well, if you want probably the best site for a tutorial then go to: http://www.agaweb.com/coolcpu/build.htm
And, try not to copy the exact design, invent a little yourself, a different thing that you can do easily is use a car radiator instead of the one that it tells you to build out of the copper tubing. Also, you can try adding peltiers to the system.
Thats the best site for building a simple system, though.
Please don't provoke the poor people..........
Their website said "Requires Linux Distrubution based on kernel 2.4.2 or better," so I went and installed FreeBSD.