Obtain a wood box from a craft store. For the best sound, the box should be roughly the size of a shoe box. The box should be completely closed off to ensure the sound is trapped an amplified.
Draw a circle with a 1-inch radius on the short end of the box. This will be the hole where the sound escapes.
Cut the hole with a jigsaw. Be sure to use proper safety equipment when working with wood, including a mask, gloves and safety glasses.
Sand the edges of the hole by hand with a piece of 220-grit sandpaper until they are smooth.
Decorate the instrument with paint and a paintbrush and allow it to dry overnight.
Play the instrument by creating various rhythm patters with either drumsticks or a percussion mallet.