I will have to see if I got a pic of it on here. We actually gave it to my niece now, as the boys got other bigger toys & it was one of the ones they decided could go in favor of other things (I was a tad heart broken - but we can have it back if we have more kids).
Ours are NOT identical to this, but this is the idea we settled on & used a matching set of old nightstands we had: http://www.thefarmersnest.com/2012/01/how-to-make-play-kitchen-set-out-of.html
The night stands she used ARE cuter than I had - mine were very boxy - but that is fine, we have boys. She skirted her sink & Dh made ours into a cabinet with a piece of plywood & we painted it with magnetic pain & it was the refrigerator. We also did NOT use electrical plugs like the one in direction but liked the idea of touchlights, so added LED touch lights.
I think altogether we maybe spend $30ish & I didn't even have to do that - the magnetic paint wasn't necessary (but fun) and lights aren't either. the lplywood door was scrap we already had & we did buy small plexi for the other door...but again, you don't need see thru doors.
If I was trying to be cheaper & work with what we had I could have easily done it for under $10. But I always save old hardware we've replaced, old paint, scraps of wood, so I have that crap all over in the basement. Oh, the sink fixtures I got from the habitat resale shop (habitat for humanity). I called & asked if they had any damaged or other that could be cheap & I got them for free. The sink I just used a metal bowl I got at thrift.
If you want ideas of other things though there are TONS. If you go to google images & enter play kitchen made from.... you come up with ALL types. Some of the best ones, if you have room come from old nasty looking entertainment centers & freebies off craigslist.