i will admit, my offset (new braunfels hondo [post char-broil]) was FAR from easy to use, but with about $90 this thing is awesome.
$83 in steel for tuning plates and baffle (all new steel, 3/16" thick)
$6 in a six pack of beer (needed on of the cans)
$1 in foil
the tuning plates and baffle are self explainitory, but the beer can and foil are what i used to drop the exhaust pipe to grate level.
i got the smoker on sale @ academy for $120
so for $210, i'm happy with what i've got now. i am looking to build a new smoker, but i has to do with lack of room, rather than performance.
hope that helps a bit.