I suppose you could fake something with some bar stock and long bolts, but I've never bothered. Steering wheel pullers are pretty cheap, and about the second time you use it you'll be glad you have it.
Otherwise, you can take a piece of bar stock about 6" long, drill and tap the centre hole (this will pull the wheel off - a bolt presses against the spindle) and drill two clearance holes for the bolts to grab the wheel (I think they're fine thread, but I don't remember which fine thread offhand - should be either 1/4"-28 or 5/16"-24...)
I wouldn't use anything thinner than 1/2" to fake up a puller - but it's easier to just go get a kit...
5-90