The carpet is my favorite place to take my PC apart because I have a really nice paint finish on my case and I really don't want to mess it up on a hard floor. Static isn't a problem if you ground yourself (touch the PSU case...voila!). Also, I use an electric screwdriver with a magnetic tip and nother has ever went wrong. I built my 2 PCs in the worst possible conditions and they are running like champs.

I don't wear cotton while building, so I could be a little safer than some.
Some more newbie info...
Take a compressed air can and blow out your PC every once in a while. If you don't, caked on dust can really hold in heat.
Read up on PC building and know that your parts are compatible.
For safety, don't take a part out of it's package until you are ready to plug it in.
As I have said in the past, the motherboard can be the easieist part to install and it can be the hardest. Just make sure everything is in order and out of the way before putting it in.
DO NOT EVER use force to put your CPU in, it should just fall into it's socket and then all you gotta do is pull the lever back down.
don't be afraid to use a little force to put things in their sockets (PCI,AGP,RAM)
When puch something (not the CPU) into it's socket push straight down or you will risk breaking it. RAM requires the most force to put in but it is still not enough force to break it, RAM is pretty durable.
If you use more than 1 RAM stick, Put the stick with the largest amount of RAM in the first slot and then go smaller. This is kind of an old rule that was important a long time ago but it doesn't hurt to follow it now.