Place one end of a tape measure against one end of the window frame and measure its width, or the distance to its other end. Add 4 inches to allow for curtain thickness before recording the measurement.
Measure and cut a length of 1-by-8-inch hardwood to the recorded measurement using a saw. Set aside this board, which forms the top of the four-sided valance. Also, cut two identical sides to the desired height.
Set the top board on its long edge on a hard surface, and a side piece against each corner. Butt the edge of each side piece against the corresponding end of the top board so the corners are square and flush.
Drill a row of two to three pilot holes through each corner of the top board that penetrate the corresponding side board. The pilot holes prevent cracks or splinters from occurring in the wood when you drive screws through them. Remove the side pieces and set them aside.
Spread a thin, even layer of wood glue over a side piece and hold it against the corner of the top board. Center the small board against the top board so its top is in line with the board and press it lightly to form a bond. Repeat the process to glue and join the second side piece to the other corner of the top. Allow the glue to dry for the time specified on the directions.
Drive a 2-inch wood screw through each pilot hole you formed earlier along the corners of the top board to reinforce the joints with the sides.
Measure the length and width of the side for the face or front of the wood valance. Cut a strip of 1/2-inch-thick cardboard sheet to the measurement. Lower the board over the cavity to ensure its edges fall flush with the edges of the remaining three sides, or trim excess length if necessary.
Spread wood glue over the edges of the two sides and top. Lower the cardboard panel over the glued section, pressing it lightly so it adheres to the adhesive. Leave the glue to dry thoroughly for the time specified on the label directions.