Step 1: Sample Boards
You can use virtually any type of wood to create your tiles. Hard, soft, beams, posts, 2x4's, etc.
After reviewing all the steps, I encourage everyone to take the time to do a few sample boards before starting. It gives you the opportunity to get familiar with the process, the different materials, the size tiles you want to work with, the patterns, the products, etc. Once you have determined the shape and size of tiles you want to use, you'll want to calculate the number of tiles you'll need for the space to get a rough estimate of how much initial material you need to work with.