Take a tape measure and measure the length of the opening in the wall. Use the tape measure and pencil to measure and mark a 2-by-12 board, making the marks 3 inches longer than the opening. Mark another 2-by-12 piece the exact same way.
Use a circular saw to cut the two pieces of lumber to length using your marks. Take the tape measure and mark a 1/2-inch-thick panel of plywood the same length and width as the two 2-by-12s. Use the circular saw to cut the plywood to the correct dimensions.
Place the piece of plywood between the two 2-by-12s. Use a hammer to drive three 16d nails across the width of the header at one end. The nails should pierce all three components.
Hammer three nails across the width header every 16 inches working from one end of the header to the other.