Measure the length of the ductwork that needs to be framed. Cut four 2-by-2 pieces of lumber to that length. Set these boards aside for use later on.
Measure the distance from the bottom of the ceiling joists to the bottom of the ductwork. Add 1 to 2 inches for clearance below the duct, and subtract 3 inches to account for the width of wood you will be using to construct the sides of the soffit.
Cut 2-by-2 pieces to the length you've calculated in the previous step. Place these between two of the boards from the first step, starting at one end and spacing them 24 inches apart, measured on center. Place a final board even with the end. Nail the boards together to form a ladder-like frame.
Build a second ladder frame identical to the first you've created.
Place the first frame against the side of a joist on one side of the duct. The inside edge of the top side rail should be even with the bottom edge of the joist. Nail the frame to the joist. Repeat on the other side of the duct.
Measure the distance between the frames at the bottom. Cut pieces of 2-by-2 wood to match the distance. Place them between the frames, spaced 24 inches apart, and nail them to the frames to complete the duct framing.