Dad has plenty of homemade deer stands on his property with at least 4'X4' stand bases/floors to sit on. The homemade stands are as comfortable and quiet as the high end pre-fab mass manufactured stands on the market. Here is how to make your stand comfortable and quiet.
For comfort on a homemade stand we place a plastic or metal chair on the stand. The chair allows you to sit comfortably while focusing on the hunt. The chair also allows you to pivot quietly around. The chair definitely beats sitting on hard wood or an upsidedown bucket. When the hunt is over you tip your chair over to keep the rain from puddling on the seat - or fold up and lay down depending on the type of chair. Wood or Fabric chairs can be used but the elements and animals will get to them eventually destroying the chair. We also tie parachute cord on the leg of the chair to the tree so winds do not blow it off.
As for making a homemade tree stand quiet simply staple or nail a small piece of indoor-outdoor rug or mat down that covers the entire wood base/flooring. The rug floor keeps your feet (and chair) or anything that is accidentally dropped from giving your position away. Regular carpet doesn't work as it holds water, will mold, and certainly will break down or be destroyed by squirrels.