This project could be made for free if you already have a scrap pile and some power tools. For this project you can use hardwood flooring or even laminate flooring. A thin piece of plywood, or even cardboard for the back. A little piece of metal and a screw to hold the back on.
The tools you will need are:
-A table saw for ripping the tongue and groove off of the boards.
-A mitre saw for cutting the corners.
-A stapler or brad nailer for holding the corners together.
-A router for making the groove for the matte and back to sit in.
-A screwdriver for screwing the metal piece onto the back
-A radial arm saw if you choose to use our method for laminate flooring.