Draw a circle on one of the short sides of the 50-gallon plastic storage bin. The circle should be approximately 7 to 8 inches in diameter. This is the entrance into the cat shed. The size of the circle can be adjusted based on the size of the cat that will use it. Use a jigsaw to cut the circle out and discard the cut out.
Turn the storage bin upside down, and use a hammer and nail to poke 8 to 10 holes in the bottom of the storage bin. Hammer in the nails and then pull them back out. These are drainage holes.
Turn the storage bin right side up again. Place 2 inches of Styrofoam in the bottom of the storage bin.
Turn a 90-quart plastic storage bin upside down, and use a hammer and nail to poke 8 to 10 holes in the bottom of it, as you did in the 50-gallon bin.
Turn the 90-quart bin upright, and insert in into the 50-gallon bin. Press the sides of the bins together. Use a marker to trace the entrance you cut in the larger bin onto the smaller. Remove the 90-quart bin, cut out the circle with a jigsaw and discard the cut out. Place the smaller bin back inside the larger.
Use duct tape to attach the two bins together. Put one end of the tape on the outside of the larger bin, feed it through the two cut out holes and then wrap it inside the smaller bin.
Fill the spaces in between the other three sides of the two bins with straw, packing peanuts and pieces of Styrofoam. This will insulate the shed.
Place the lid onto the larger storage bin and place the completed shed outside for your cat.