My sister is having a baby and saw one like it in a shop. Created from 1/4 plywood, 1 x3s and quarter round. I mitre cut the quarter round, glued and nailed to the cut plywood. I cut the 1x3's every 2.5 inches with my circular saw to make squares. I stained everything to show wood grain, put vinyl letters on the squares, and painted them a light brown, removed the letters and lined them up and secured them with brad nails.