Hello Jim - just recently I had two seperate orders with a need for deep floaters and I ended up making them both because I couldn't find the right sized pre-manufactured floater. They are easy to make with a simple table saw, router, belt sander, hand block sander, spray sealer, and spray paint. I used simple 4 X 4 Cedar Post that I checked over carefully for excessive knots, cracks, bends, and that they were very dry. I cut them 8 inches longer than I needed and cut the bottom side first 1/2" thick and then cut the side/top 2" side. I used the router to bevel the top of the the 2" side just for looks. I sanded the whole board with the belt sander and then finished sanding with a small hand block sander. I used sealer in a spray can to first seal the wood and then used spray can paint to apply two coats of black spray paint. I purchased both the sealer and the paint from Sherwin-Williams. I then did my cuts and joining and installed a stretched oil. The labor portion of the framing was done in a little over an hour - waiting for sealer and paint to dry was 12 hours. I charged for my labor time and marked the cost of the wood up 5 times and the whole project was cheaper for the customer than premanufactured framing that didn't meet he specs. The customer was very satisfied. Joe B