Measure the gap between two cabinets. This will be the length of your valance. Use this measurement to mark and cut down a piece of 1- by 4-inch plywood to the appropriate length.
Mark the piece of plywood with the desired arch pattern. You may purchase a template or trace around an object, such as a protractor or an object with a uniform, rounded edge.
Secure the plywood to a work surface using wood clamps. Cut along the markings you made with a jigsaw or a router. Work slowly and follow the line carefully. Never force a cutting tool through wood, just guide it along the desired path.
Sand the plywood with 100-grit sandpaper. Pay particular attention to the areas you cut so that the arch is perfectly smooth and even. Sand the valance again with 220-grit sandpaper.
Wipe away any dust from the wood and your work surface with a damp cloth. Apply wood stain or paint to the valance as desired. You may try matching the valance to the color of the cabinets, or turn it into an accent piece, by using a complementary or contrasting color.
Allow the valance to dry. Apply a protective wood sealer, such as varnish, lacquer or polyurethane, and allow the wood to dry completely. Attach two metal L-brackets to the back of the valance with wood screws. The brackets should be centered and flush with the left and right edges so you can attach them to the cabinets.
Work with a partner to install the valance between the two cabinets. Instruct your partner to hold the valance in place while you check that it's level. Once the valance is in the desired position, drill wood screws through the L-brackets and into the cabinets.