This document discusses how to build custom entities in Drupal. It explains that entities are made up of elements like bundles and properties. It then shows how to define a custom entity using hook_entity_info(), including setting the controller class. It demonstrates creating an entity class that extends Entity, and creating controller classes that extend EntityAPIController and EntityDefaultUIController to provide CRUD and admin UI functionality. Finally, it mentions tools like EntityFieldQuery, EntityMetadataWrapper, Entity Scaffold and ECK that can help integrate and develop custom entities.