A Dutch man built this and posted it on tweakers.net (a Dutch website but translates to English pretty good using Google Chrome). He took a gaming computer system that he had and rather than change out the case, built a desk around it. He mocked up the design using Google Sketch, had his friend weld the aluminum frame and desk, installed thick glass as the desk top, and assembled the computer hardware into the desk frame. I believe the cooling system is in the drawer section to the right.
He explains a lot of the construction process (with many more pictures) on tweakers.net.
It seems to me the guy could turn this into a business endeavor…
Click picture for full-size view.
