Position the tip of a tape measure on one corner of the window frame and extend it to the other to calculate the width of the valance; add 1 inch. Draw the curtains open and measure their depth so you determine the dimensions of the two side pieces; add 1 inch.
Cut a length of 1-by-6-inch lumber for the front of the box-valance to the noted width using a miter saw set at 45 degrees. Also, cut one end of each side piece at 45 degrees. Reset the saw at 90 degrees before cutting the other end of each side piece.
Spread wood glue over the mitered ends of the long piece. Position the mitered end of a side piece against a glued mitered end of the long board. Join both the mitered ends so they form a square corner. Repeat the process on the other end of the long board. Leave the glue to set according to the time specified on the label directions.
Cut a piece of identical lumber that matches the width and length of the exposed top of the forming box-valance. Dry fit this top board over the three-sided structure and trim excess length or width if required. Set this board aside.
Apply wood glue over the three edges of the box valance on which the top board will rest. Center and lower the board over the glued edges and press it in place to help the adhesive adhere to it. Let the glue dry according to the estimated time.
Cut upholstery batting and fabric 2 inches larger than the length and widths of the box valance sides, back and top. Set the fabric aside.
Lay the valance front-side down on the batting. Wrap the batting over the top of the valance to its back. Insert a row of evenly spaced staples into the edge of the batting at the back.
Cut the batting along the corners so it folds over the edges, without bunching at the front. Extend the batting over the sides to the back and staple in place.
Spread the decorative fabric right side down and center the padded box-valance face-down over it. Pull the upper edge of the fabric over the top of the valance and staple it to its back. Form a small slit through the fabric at each side. Extend the fabric over the sides and to the back before stapling it.