Step No. 1 Measure and cut three (3) 12-inch pieces of 1 X 4 pine; a base and two (2) sides.
Step No. 2 Mark a centerline on the surface and clamp the two sides together making sure the ends and edges are flush.
Step No. 3 With the two pieces clamped together, carefully cut along the centerline with the back-saw. Stop ¾ inch from the bottom edge.