My answer would be it depends. The cost to build a home varies widely by location. Building a home in warmer climates is very different , and much less costly, than building in northern states, where foundations must be able to withstand freezing, etc. Different areas have different local codes and regulations. And of course build costs change over time.
I would first suggest that you find a good Realtor and have them run a free market analysis for you on the area you will be building in. Then you will have a good idea of what the going prices are so you do not over build for that area.