Measure the soffit space you will enclose. Be careful to get all measurements within one-eighth inch, if possible. Draw each separate enclosure space over cabinets in detail on graph paper. Include a lip with recessed lighting, if you want the soffit to protrude slightly over cabinets. Draw details of any crown molding, tile work or framework required to supporting heavy hanging art objects over the outside covering.
Use a stud finder to locate ceiling joists and wall studs. Rent scaffolding, as one option, if the soffit area is a large section of the kitchen, so you can access the space much easier. Draw the exact framework sections that you will construct using 2-by-4 boards forming a top plate, short studs and a bottom plate.
Cut the boards to fit the soffit shape for one cabinet section. Install short studs on 16-inch centers across the front of the unit. Screw the studs into place with an electric screwdriver along the top plate and bottom plate of the framework. Be sure to miter the end corners, so the drywall or other covering will fit squarely and smoothly. Take pains to use high-quality squared-off boards for the framework, versus boards with flaws or bends. Install each cut piece with 4-inch screws for a tight fit.
Lift the soffit framework into place with the help of friends. Nail the framework to the ceiling and walls, but go back and secure with 4-inch screws. Do not allow any weight of the framing to rest on installed upper cabinets. Install the framework to attach firmly to ceiling joists and wall studs, so house framing supports all weight of the finished bulkheads.
Run any needed wiring for soffit lighting you will install. Do this while framework is uncovered. Use electrical conduit for the wiring.
Nail up drywall to cover the valance area. Cut the drywall sections to fit as neatly as possible without gaps. Cover outer edges with metal sleeve capping. Cover the seams with drywall tape and add joint compound to smooth all edges and seams. Allow joint compound to dry thoroughly before sanding. Cover the seams and edges again with the compound and wait to dry before sanding again. Do this process until you can see no gaps, dents or seams under bright light in the room.
Hook up lighting and finish details. Paint the drywall with satin enamel paint and add any wood trim or molding. Install any artwork or small tiles over the drywall to dress up the space.