If you've always wanted to own a fancy set of drapes with an even fancier head trim, but were put off by the expense, read on.

Ready-made drapes are available in good quality fabrics, in an array of interesting colors and usually are competitively priced. It is when one buys the valance pieces and the larger head trim and heavier cornice rods that the price escalates wildly.

Fancy doesn't have to be expensive. If you can drive a six-penny finish nail, handle a screwdriver and do a bit of simple hand-stitching, you can make a beautiful cornice box worth several hundred dollars for under $75.

In our example, we will decorate a window that is 6-feet wide and 4-feet high. Our cornice box will be 7-feet long, so that it will overlap the window about 6 inches at both ends. The finished cornice will be about 6 1/2-inches deep and 9 1/2 inches high. The depth would need to be increased if a layer of shears is added, and it would be a good idea to increase the height by a few inches when decorating a taller or wider window.

Plywood is cheap, but is practical only if several cornice boxes are to be built. This is because the loss due to waste would outweigh the added expense of using solid wood. Since we were building only one cornice box, we opted for solid wood. Solid wood is stronger and much easier to work with than plywood. Also, we selected clear, dry lumber to avoid twisting and splitting.

Materials needed: a 10-foot length of 1x6 (for the top and end pieces), an 8-foot length of 1x10 for the front piece, a small container of white or yellow wood glue, two 2-inch metal L brackets (for mounting the cornice box onto the wall), a small box of 6-penny bright finish nails and four 3/4-inch long #8 flat head wood screws (we like Phillips screws because they are easier to install with a screw gun). A staple gun or hammer tacker also is required.

Construction trivia: A piece of surfaced (sanded smooth) 1x6 lumber actually measures three quarters of an inch thick and 5 1/2 inches wide. In rough-cut condition, a 1x6 is slightly less than 1 inch thick and approximately 6 inches wide. When wood is milled from a rough to a smooth surface it loses about a quarter of an inch from each of its four sides. Thus, thickness and width are each reduced by approximately half an inch.

If you don't have a sophisticated workshop, have the lumber company pre-cut the wood for you. The 10-foot 1x6 should be cut into three pieces: one 7-footer and two much shorter pieces 8 3/4 inches long. The 8-foot 1x10 should be cut to 7 feet.

Yet more construction trivia: Dimensional lumber (solid wood) is sold in increments of 2 feet. Normally, when you purchase a 7-foot length of wood you are charged for 8 feet. So, if the store is cutting the wood for you, ask for the scrap. Chances are you paid for it.

Use the glue and the nails to attach the narrow edge of the 1x6 to the face of the 1x10 to create an L shape. Then, fill in the ends with the eight 3/4-inch lengths of 1x6. You can't goof because the ends will go in one way only. All edges should align as closely as possible, but since the next step is to cover with fabric, perfection is not necessary.

Start by using spray glue to attach a thin layer of cloth or foam padding to all outside surfaces of the cornice. Then, an extra section of drapery material can be used to cover the entire box. Note: The drapery might have to be cut and reassembled to fit the cornice depending on the pattern. (We chose a material with no pattern.) Attach the long side of the drape to the inside lower face of the cornice. Next, stretch the material over the face and top and back into the underside of the top. Then pull the sides around the face and to the inside face of the ends. Finally, fold the excess material from the ends over the top and under the bottom to the inside, as though you were making up the foot of a bed sheet.

Seam binding can be glued to the entire inside of the cornice box to hide a multitude of errors.

Mount the 2-inch metal brackets onto the wall using the four screws. The brackets should be installed so that the top of the cornice rests about four or five inches above the window opening. You get to decide what looks best here. Place the brackets about a foot in from either end.