In the interest of making friends with gravity, tree-house walls are typically framed with 2 × 2 or 2 × 3 lumber, as opposed to the standard 2 × 4 or 2 × 6 framing used in traditional houses. Single-story tree-houses can usually get away with 24" on-center stud spacing instead of the standard 16" spacing. However, the siding you use may determine the spacing, as some siding requires support every 16".
How tall you build the walls is up to you. Standard wall height is 8 ft. Treehouses have no standard, of course, but 6- ft. to 7 ft. gives most people enough headroom while maintaining a more intimate scale appropriate for a hideaway. Another consideration is wall shape. Often two of the four walls follow the shape of the roof, while the two adjacent walls are level across the top. Building wall shapes other than the rectangle or square are discussed later.