The front wheel is about a 3 and if the rear wheel is dished about a 7, that is if you have the right spoke lengths.
If you don't already have one, go to your local bike shop and buy The Bicycle Wheel. This book shows step by step how to build a wheel, as well as theory. Are you going to use spoke prep? I prefer linseed oil.
If 10 is impossible, Jan's right, this is around a 3. It's very easy if you have someone show you step by step, but if you're trying to figure it out on your own, it will be harder. Sheldon Brown's online wheelbuilding guide is a good start, and you'll also need to find DT Swiss' online spoke length calculator to make sure you're starting with the right size spokes for your particular rim/hub combo. Also, just a general note, 3 cross is the most common spoke pattern for 32 and 36 spoke wheels, unless you already have something else in mind.