The Tech Report has written a new system building guide:
Before tackling our recommended systems, we should explain some of the rules and guidelines we used to select components. The guiding philosophy behind our choices was to seek the best bang for the buck. That means we avoided recommending super-cheap parts that are barely capable of performing their jobs, just as we avoided breathtakingly expensive products that carry a hefty price premium for features or performance you probably don't need. Instead, we looked to that mythical "sweet spot" where price and performance meet up in a pleasant, harmonic convergence. We also sought balance within each system configuration, choosing components that make sense together, so that a fast processor won't be bottlenecked by a skimpy graphics card or too little system memory, for instance. The end result, we hope, is a series of balanced systems that offer decent performance as configured and provide ample room for future expandability.
We confined our selections to components that are currently available online. Paper launches and preorders don't count, for obvious reasons. We also tried to stick to $500, $1000, and $1500 budgets for our desktop systems. Those budgets are loose guidelines rather than hard limits, to allow us some wiggle room for deals that may stretch the budget a little but are too good to resist.