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For the person who has everything: a $62M tree house

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Designed by Master Wishmakers, the tree house has a pool, a spa, a lazy river and some 20,000-square feet of space. (Master Wishmakers,)

We’ve seen a lot cool hotel and resort designs over the years, but this super luxe tree house tops it all.   

The futuristic structure features a 20,000-square-foot clubhouse, complete with zip lines, a pool, a spa, a home theater, a lazy river, a helipad and a water-operated elevator.  It’s built from five separate pods connected to a central trunk crafted from load-bearing steel and covered in sustainable hardwood planks.  And it’s ready to be built for you or that special billionaire on your list for just $62 million.

Designed by U.K.-based building firm Master Wishmakers, it’s the top pick for the luxury site Robb Report's 21 Ultimate Gifts 2013. 

Other items on the list include a 100-seat 'backyard stadium' for $30 million made by Populous -- the company behind Yankee Stadium, an $83 million Sky Yacht One custom private jet, a $1million 14-night photo safari at Wilderness Collection properties in Botswana, Kenya, the Republic of the Congo, and the Seychelles, and a collection of Screaming Eagle Cabernet Sauvignon from Napa Valley for a mere $850.

But we think the tree house is the coolest of them all.

Have a closer look: