Lay a piece of 3/4-inch plywood on a flat work surface. Use a level to draw a straight line down one side of the plywood, about 1 inch from one of the edges. Cut the plywood along the line using a table saw.
Determine how wide you want the window trim pieces to be. Generally between 3 to 4 inches looks best. Hook a tape measure over the cut end and measure 3 to 4 inches (or the desired width of the trim) along the plywood. Use the level to draw another straight line down the plywood at this measurement. Cut the plywood with a table saw. Repeat this step to cut three more plywood strips.
Sand the four plywood strips with a 120-grit sandpaper. Wipe the strips clean with a tack cloth. Go over each strip a second time with 220-grit sandpaper and wipe them down again.
Set up two sawhorses and lay the four plywood strips across them with the best surface facing up. Stain the plywood strips' surfaces and two side edges using a sponge paintbrush and a stain color of your choosing. Wipe the strips with a clean, dry cloth to remove the excess stain. Repeat one more time. Wait at least 24 hours for the stain to dry before you begin cutting the strips to the appropriate lengths to frame the window.