I am in the process of building 2 box's. One is a Macanudo, the Cadillac of box's I've been told and the other is an Arturo Fuente. My first box is an old solid wood box, no plywood. I noticed the Mac is made of a 3 ply board with a thick middle and very thin veneer outsides, the A.F. is made of a 5 ply board. I would guess that the 3 ply would be better and more like solid wood because it has less different plys and less glue. This may some of the reason for the Macanudos good sound. My old solid wood box has a nicer sound than another A.F. that I made. I know size and shape are big also but I thought this was interesting. Any other thoughts?