将对象的 ID 存储在映射到特定对象的哈希表中。枚举所有对象并找到它们的父对象（如果存在）并相应地更新其父指针。

class MyObject
{ // The actual object
    public int ParentID { get; set; }
    public int ID { get; set; }
}

class Node
{
    public List<Node> Children = new List<Node>();
    public Node Parent { get; set; }
    public MyObject AssociatedObject { get; set; }
}

IEnumerable<Node> BuildTreeAndGetRoots(List<MyObject> actualObjects)
{
    Dictionary<int, Node> lookup = new Dictionary<int, Node>();
    actualObjects.ForEach(x => lookup.Add(x.ID, new Node { AssociatedObject = x }));
    foreach (var item in lookup.Values) {
        Node proposedParent;
        if (lookup.TryGetValue(item.AssociatedObject.ParentID, out proposedParent)) {
            item.Parent = proposedParent;
            proposedParent.Children.Add(item);
        }
    }
    return lookup.Values.Where(x => x.Parent == null);
}