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I went to lowes and got one 2 by 12 by 8 foot board( please note: this is the only thing we needed to purchase for this counter. We had all the other supplies needed from other projects. (If you need supplies or tools, this Lowe’s promo code might come in handy.) Our white pine board cost us $7.50, and we needed sandpaper. If you don’t have supplies on hand from other projects…you will spend more than $10…still a lot less than most countertops )  Take your time and look for the boards that are perfect. We used white pine which is a bit harder than yellow pine…and you can sometimes find straighter pieces of the white pine. The straighter the board the easier your job will be to create one uniform board.  I had the cutting center cut 2 pieces that are 31 inches wide. The total size of our counter is 31 by 25. For the back of the counter we cut a 2 by 4 to 31 inches. So a total of 3 pieces of wood had to be glued together….to form one large counter.