Agree that using distilled or RO water is a bad idea. I did that initially and was off by 0.004 and my tank's SG was actually 1.019 when I thought it was 1.023...which explained some coral losses early on in the hobby.
I make my own calibration fluid...but admit that I probably need to store it in a better container. I marked my pee cup and found that some water had evaporated, which changed the SG of the fluid. I'll probably make a new batch soon if you'd like some, but I live all the way in NW Denver.
Here's some instructions in this link if you're up to the task:
http://reefkeeping.com/issues/2004-06/rhf/index.php
To summarize that long article and make a small batch for yourself, all you need is 100ml (or 100g) of distilled (or RO/DI) water and 3.76g (estimating it to 3.7 is fine) of table salt. I opted to use natural sea salt with no additives/caking agents, as I didn't want that to throw off the accuracy, but I don't know how necessary that really is. Table salt is apparently fine per that article. That combo will give you a standard solution of 1.026 SG.
Extremely easy and accurate if you have a digital scale...if not, it's probably best to just buy some fluid. I checked my DIY stuff vs some actual calibration fluid and it was dead on accurate.