Measure the length of header needed. In most cases, the header must be equal to the rough opening measurement plus the thickness of both trimmer studs. Because the trimmers support the header, they actually narrow the opening left. This opening -- called the rough opening -- is generally the size of the door or window plus perhaps 2 inches for jambs and clearance. Consult the door or window specifications to determine the rough opening precisely.
Find the width of the header lumber required. The width of the board, running vertically, is a large factor in the strength of the header and the support provided the roof above. Ask a structural engineer, the local building department or other professional to determine precisely. In most cases, a 12-inch-wide board proves adequate for openings up to about 6 feet wide.
Cut a 4-inch-thick board of the width required to the header length needed. Lay the board on top of another board of the same thickness and width. Align the edges flush and draw a pencil along the end of the cut board to mark the uncut board. Cut the second board.
Situate one 4-inch-thick header board flat on the work surface. Spread a generous layer of construction adhesive on top. Lay a sheet of 1/4-inch plywood, cut to the width and length of the header board, on top with the edges flush. Squirt additional glue over the plywood and top with the second header board.
Reinforce the header construction with nails driven through the layers every 4 to 6 inches along the top and bottom of the board's length. Built like a sandwich, the header is exactly 7.25 inches thick. Substitute insulation or strips of wood for the plywood as desired.
Insert the header between the two full-length studs that frame the rough opening, called the king studs. Check to ensure the header is at the proper height. Toenail the header to the king studs, driving the nails at an angle to secure. Cut trimmers to fit the distance from the header down to the bottom plate and nail to the king studs on either end of the header. Fit short boards, called cripples, between the header and the top plate directly above the trimmers and every 16 inches or less across the length of the header. Nail the cripples to the header and top plate as well as to the king studs where applicable.