I have built one. Mine was 3 feet off the ground. Once it has been in place a while deer ignore it. I wouldn't build one tall unless you need the elevation to see what can't be seen from the ground. Make the windows small as you can and still be able to get the barrel out the window. Deer will see in and see you if they are big. Painting the inside black helps conceal you too. Staple carpet to your window sills for a shooting rest. Put a comfortable chair in it that is quiet. Build a couple of shelves to hold what you want handy. Leave enough overhang on your roof and rain won't come in the windows. Enjoy, it is a lot more comfortable than being uncomfortable. Deer walk right by and don't see or smell you. You can wait for the deer you want to shoot without spooking the other ones
The pest here in the off season are wasps. If you leave your chair inside during the summer it is harder to clear out the wasp nests. Small windows keep the buzzards out too.