Select a suitable piece of wood. Mahogany, birch and maple are all popular, but any kind of wood will suffice. It should be untreated and can be any size the artist requires.
Cut the wooden panel to the shape and size required using jigsaw if needed. Mark on the wood in pencil where the cuts need to be made, secure the wood in a tabletop vice and go around the pencil marks using the jigsaw.
Sand the entire panel using fine grade sandpaper to remove rough edges and splinters.
Apply a layer of gesso paint. This is an acrylic paint that acts like a primer or wood oil. It protects the wood and stops the paint seeping into the grain of the panel. Paint the panel in thin layers so the brush strokes all go the same direction.
Repeat the last step at least two more times so there are three layers of gesso on the panel. Leave to dry between coats of gesso and before applying colored paints.