My husband made one for my birthday a few years ago. He used furniture grade plywood, and I layered it with 2 layers of W/N batting and the silver ironing board fabric before topping it with 100% cotton home dec fabric. I love mine. We followed a tutorial found here on QB, and it just friction fits over the top of my regular board. Since making mine, 2 of my quilting buddies have asked for help making one. My friends picked out a lower grade (sheathing type plywood) for $20 per sheet and we had it cut to size at Home Depot. My DH screwed on the braces, and my friends and I did the 'upholstering' of the top. I don't think they notice the difference in the plywood, but I definitely notice that theirs don't seem to lay as flat.