Building budget HTPC

I need it to stream netflix in 1080p..and Hulu and any other free video sites.Also it needs to be able to be used as a DVR.I don't care too much about saving video or playing blue-ray.I just want it to stream movies and shows and record movies and shows.I need to know what i need to buy to make this work.Do i need a tv tuner?Graphics card?I want to keep cost down as much as possible without compromising quality of video and audio.I have a HD LCD TV in 1080p

Also is an HDMI port required or necessary?Is beyond tv a good software to use?Do i need windows 7 or will Linux work for my needs just as well?Oh i almost forgot I want to be able to skip commercials as painlessly as possible.Can i run my digital cable box thru it?

Thanks!
 
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