This was one of the first few things I made when I learned how to tole paint. The woman who's shop I learned at cut it out for me (puzzles don't allow for any mistakes). It is cut out of two identical pices of 3/4 inch pine. You use one as the background and the egde of the other for the puzzle border. I painted all of the pices and the inside of the manger as well. I love this becuase it's fun, it is a nativity and it all fits back together nicely for storage.