I start out with 2” x 4”’s and surface plane them all to the same thickness. Then I cut them into 4 pieces (approx. 1.375” x .75”) on the table saw, cut to the dimensions and glue sides, offsetting the boards by about 1/2” for “fingers joints”. Since all the boards should be the same height, they should have a tight fit. After that, it’s just a matter of adjusting for squareness and finishing touches. Unfortunately, it takes me about 80 hours to make one chest. Need to find a way to speed up the gluing process, that takes about 40 hours adding one board at a time. LOL, a very slow method.