Measure and note the distance between the walls at the head and foot of the bathtub. This dimension will be the width of the cornice board. Decide and note the height or vertical dimension of the board.
Mark a 1-by-4 inch plank to the desired height of the cornice board. Use a carpenter's square and pencil to draw a perpendicular line across the board at the mark. Trim the plank on the line with a circular saw. Repeat to measure, mark and cut another piece with the same dimensions. The 1-by-4 inch trimmed pieces will be used to form the ends of the cornice board.
Measure and mark the rectangular top of the cornice board on a 1/2-inch plywood sheet. The length of the sheet is equal to the distance between the walls where it will be installed. The width of the sheet is equal to the width of the 1-by-4 inch end pieces. Use the carpenter's square, while marking the sheet, to ensure that the corners are perpendicular. Trim the plywood on the cutting lines with the circular saw.
Test-fit the plywood cornice board by placing it horizontally between the walls at the head and foot of the bathtub. If the fit is too tight, trim off about 1/8-inch of one end of the board then retest. The trimmed top board should fit snugly between the walls, with only a very small gap at each end.
Measure and mark the front panel of the cornice board on the plywood sheet. The length of the board is equal to the length of the trimmed top board. The width of the board is equal to the length of the 1-by-4-inch end pieces plus 1/2-inch. Again, use the carpenter's square to ensure that the corners are perpendicular. Trim the board on the cutting lines with the circular saw.
Assemble and glue the joints of the cornice board. Place the top board on a flat surface. Apply wood glue to a cut end of a 1-by-4 inch end piece. Stand the glued end of the wood on one end of the top piece of the cornice board. Align the edges of the boards to form a perpendicular corner. Clamp the boards together. Repeat to glue the remaining end board to the opposite end of the top board.
Apply glue to the edges of the top and side pieces of the cornice board, where the front panel will be attached. Position the front panel on the cornice board. Align all edges to make perpendicular corners then clamp them in place. Allow the glue to dry, according to the manufacturer's recommendations.
Remove the clamps. Nail all of the wood joints with finishing nails that are evenly spaced and about 2 inches apart. When you nail the front panel onto the cornice board, do not drive the nails completely into the wood. Use a nail set to prevent marring the front surface. Fill the nail holes with wood putty.