I don't know if anyone esle has had a go at making their own IR Remote, but I successfully made one that work with both the iPhone/iTouch and Android Apps... For those that haven't keep reading. (bearing in mind it may not work for all phones and cameras.... see respective app software for compatibility)

The IR emitter is made from 2 x 940nm LED's and a 3.5mm stereo jack. (I found the right ones at Jaycar)

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Cost about $5.00 to make and can be used on ether system
the instruction to build the compact version of the IR emitter are at this link (there are a couple around but this is the easies)
http://www.wegroo.com/photoirmote/di...mpact-irmitter

The IR emitter plugs into the audio socket of your Android phone/iPhone and the software dose the rest.

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The software (Apps)

There are quit a few around most specificaly for Cannon and/or Nikon with extra function.
The two that I have tried will work (on my) Pentax K7

For Android Phones - 'PhotoIRmore'. it has the extra function for Canikon. For Pentax there is Delay, Exposure, Interval and Quantity (what more do you need).
This app also has a builtin utility to check if yout Irmitter is working properly, through the phone camera (helps to see that you have made it correctly)
Cost about $5.00 on Android market place.
The only issue I have with my phone (LG Optimus one) is when I set 'do not sleep function', I have to reset again in the general display setting when i leave the app (have made a note with the developer and say he will look into it)

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Screenshot from PhotoIRmote http://www.wegroo.com/photoirmote/ph...e/screenshots/

For iPhone/iTouch/iPad - 'DSLR.Bot. Again has the extras for Canikon. For Pentax, the selection are shoot, long exposure and time lapse.
Cost about $6.00 on iTunes
Note: to configure which camera you are using, go into general settings change them in the DSLR.Bot tab.

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screenshot from DSLR.BOT http://www.dslrbot.com/features/shoot/
(this is the full version and not the Pentax settings, but same app)

As I said at the start the Apps work for me and my Pentax K7 and I hope they work for you to.

Enjoy