I'm not sure if anyone else has done this, but if you need an IR pen and you can't build one either because of time or inexperience, you can use an old fashioned flashlight with a non LED bulb as a replacement.
It is not as accurate as a IR led pen, and it requires you to click it on and off, but it allows anyone who doesn't have the materials for an IR pen handy but want to try out the Wiimote Whiteboard project (especially those who can write in cursive

) to do it.