In order for the "tines" on your comb to ring brightly, you must begin with spring steel. You may use a flat piece of steel and cut the teeth into it or use a long length of quality steel bar such as a metal yard rake.
I used a length of sewer cleaning flat bar--cheap and very good steel. I simply cut it into 15 pieces about 3 1/2" long. You must secure these onto or between heavy steel blocks. Cut at an angle to make each tooth a little shorter than the last and bring them each to a point for plucking. Using a tune meter ($10.00 at any guitar store), pluck the shortest tooth and grind or sand off a little of its surface on the back until it is the correct note. Follow in order until each tooth is in tune. Remember: making each tooth either thinner or shorter raises the pitch of that tooth.
Don't let anyone tell you this will not work! I have built four machines so far with great results. Go for it.