You are correct Denny on that being an exact number of board feet. We went today to the lumber yard to buy our wood. We are doing a bed of Cherry and Purpleheart. Purchased 34 board feet of lumber to do the job. Some of it is rough and some has been planned on 2 sides. We spent about an hour going thru the lumber piles to get the best size boards and avoid too much waste. I have alot of years experience in the woodworking and cabinet making trade, plus we have all of the machinery to surface and cut our lumber. We were allowed to cut the purpleheart at the lumber yard to rough dimensions which helped on keeping the waste down.