If you mean the part the engine pushes against when it thrusts, I make mine out of used engines. They're just the right size, all you have to do is cut off 1/4" sections as needed.
doesn't really matter... ive used everything from spent engines, to couplars that im not using, to just carboard lying around... for low power (like estes) engines, it doesn't have to be SUPER strong...
You definitely do not want one for high power. The lengths of motors vary too much.
Most RMS cases have a thrust ring built into the rear closure, so you do not need anything else to keep the motor from going up into the rocket. Most single use motors do not, so make your own by wrapping masking tape around the rear end of the motor until it is as big around as the outside of your motor mount tube.