Step 3: Cut the pieces to size

Picture of Cut the pieces to size
I ripped the pieces to 2 3/4 inches on the table saw, you may skip this step and use the boards in the width they came in if you want.  However this step will make sure you have a good flat edge on one side of the boards to register against the wall and to measure for square cuts on the rest of it.

In the first picture the guard is not on my saw, this is just for the photo, Please use all safety equipment with your tools... including eye protection.  As we are ripping a rather narrow piece of wood use a push block, don't cut off your fingers.

After ripping to the desired width, plan the cuts for length.  You may be able to cut off cracks if you take a moment to see what you have to work with.

I used my miter saw to make the cuts to length.  You may use a handsaw or even your table saw for this.

Cut two pieces 23 3/4" long.   This is the top and bottom.
Cut two pieces 10 1/5" long.  These will be the sides.