Cut four sheets of plywood 2 feet by 3 feet in size. Cut two more sheets of plywood 22 3/8 inches by 23 1/2 inches.
Cut a 16-by-18-inch square out of one of the 2-by-3-foot plywood sheets, centered 4 inches from both sides and 4 inches from one end of the sheet. Attach the cutout square to the sheet with hinges and a throw latch to provide a door for easy access to the interior of the owl box.
Cut another square in the opposite end of the same sheet, 10-by-10 inches in dimension, 2 inches from the side and 5 inches from the end of the board. Attach the board with a hinge so that the door opens downward, to remain open. Attach a throw latch at the top of the door to close the door, if needed.
Place the edge of the sheet with the doors on the face of one of the other 2-by-3-foot sheets. Align the long edges of the boards. Nail the bottom board to the door board.
Insert the side boards between the back, door and bottom boards, and align each board to one end of the box. Nail the back, door and bottom boards to the end boards.
Place the remaining 2-by-3-foot board to the top of the back and door boards, aligning the edges to act as the top board. Nail the top board onto the door and back boards. This configuration will leave a space between the top board and the side boards for ventilation.
Drill pilot holes about 5 inches apart along all edges of the box and fasten the box permanently with drywall screws. Drill 12 drainage holes, each a 1/2-inch in diameter, through the bottom board.
Paint the entire box and doors with several coats of marine varnish.