Tape off the room or area with plastic sheeting and tape. Place drop cloths on the floor around the area where you'll be working. Turn off the power to any light switches or outlets on or near the wall where you'll be working at the household circuit breaker panel.
Measure and mark off the area you want to cut out. Add 2 inches to each side to account for framing in the opening.
Put on a dust mask and goggles. Cutting drywall can raise significant amounts of dust.
Punch a hole into the center of the planned opening with a hammer. Starting from this point, cut out the drywall from the marked opening. Repeat on the other side of the wall.
Cut out the studs from the opening with a reciprocating saw.
Measure and cut 2-by-4 boards that match the width of the opening. Place one board on the studs at the bottom of the opening. Nail the board to the studs from the top with 10d nails. Repeat for the top of the opening.
Measure the space between the top and bottom plates. Cut two boards to match the distance. Place these between the top and bottom plates on either side of the opening and toe-nail them in with 10d nails.