Determine how large of a flower box you need. Remember, it must be large enough to wrap around the pine tree's trunk while still leaving enough room for you to plant flowers. Use spray paint to mark the box's location on the ground.
Measure the spray paint marking's length and width and transfer these measurements to 2-by-10-inch boards. Subtract 3 inches from the length measurement before you transfer it to the boards. Use a level to draw a straight line across each board and cut along the mark with a circular saw.
Dig a 2-inch wide and 2-inch deep trench around the pine tree's trunk along the spray paint line. Insert one long and one short 2-by-10-inch board into the trench and push them together. Allow the longer board to overlap the shorter board's end to form a 90-degree corner. Drill three 1/8-inch pilot holes through the overlapping board and into the other board's end. Place one hole near the bottom, one 1 inch from the top and one centered between the two holes. Drive a 2-inch deck screw through each pilot hole to secure the two boards together.
Place another short 2-by-10-inch board into the trench and butt its end against the already installed longer board to form a 90-degree corner. Drill three 1/8-inch pilot holes through the longer board and into the shorter board, positioning these holes at approximately the same height as the previously drill pilot holes. Drive a 2-inch deck screw through each pilot hole to secure the boards together.
Lay the final 2-by-10-inch board in the trench. Position the board's two ends across the shorter boards' ends to form two 90-degree corners. Drill three 1/8-inch pilot holes through the longer board's ends and into the shorter boards. Secure the final board to both of the shorter boards with 2-inch deck screws.
Pour gardening soil into the flower box until is 1 to 2 inches below the boards' top edges. Plant your flowers according to their requirements.