I made this loft bed for my son. It started with 8 sheets of 3/4″ Birch Plywood. I ripped them down into pieces using my Makita Plunge Circular saw and rail guide. A very nice tool for breaking plywood down to smaller pieces and much safer than trying to manhandle a full sheet of plywood through the tablesaw. I used a water based Polyurethane semi-gloss finish.