Suggestion:
1. Choose an implementation language (for example, C/C++)
2. Choose your platform (for example, Windows)
3. Decide whether it's going to be GUI or command-line
4. Write a sample client that just lets the user type in the URL (no functionality yet)
5. Verify that it works
Then...
6. Do some reading on network programs in general, with an eye to how it might relate to the SIP protocol
'Hope that helps .. PSM
PS:
Here are some libraries/code that might be of use to you:
http://swik.net/SIP+Programming