Measure the length, width and height of the whirlpool bath with a measuring tape. Cut four sections of 2-by-4-inch lumber 4 inches longer than the length of the bath, and four sections 4 inches longer than the width with a circular saw. If you do not have a tape measure available, you can use a yardstick, but you might have to mark the end of the yardstick and move the opposite end of the mark if any of the dimensions are longer than 3 feet.
Miter the length and width sections at 45-degree angles with a miter saw. You can either use a hand saw set in a miter box or an adjustable circular saw to complete this step. Assemble two width and two length sections into a rectangle, and secure the lumber sections at the corners with 6-inch wood screws and a screwdriver. Repeat this process with the remaining length and width sections. Stack the two rectangular sections and place the whirlpool tub inside the rectangles.
Subtract 4 3/4 inches from the distance between the floor and the lip of the whirlpool tub. Cut four sections of 2-by-4-inch lumber to this length with a circular saw. These sections form the corner posts of the skirting. Lift one of the rectangular sections and stand one post at each corner. Drive 4-inch wood screws through the posts into the top and bottom frame with an electric screwdriver. If you do not have an electric screwdriver, you can use a drill equipped with a screwdriver bit.
Measure sections of cement backer board to cover the top and sides of the skirting. Score the measurements with a utility knife and snap the backer board sections against the edge of a workbench. Alternatively, you can cut the cement backer board with a reciprocating saw. Install the backer board sections on the top and sides of the skirting with 2-inch screws.
Apply thinset mortar to the backs of 4-inch ceramic tiles. Press the tiles on the top lip and the sides of the skirting. Cut tiles as necessary to fit the ends and corners of the skirting with a wetsaw. Apply grout to the seams between the tiles with a grout float. Wipe away excess grout with a damp sponge. Apply caulk between the tile and the lip of the whirlpool tub.