Essentially the making of a basic Ouija board is very easy, look at the pictures opposite and duplicate it.  The design can be as simple or as elaborate as you like as long as it contains the same basic features.

(1) The letters from A-Z - these can be laid out in any fashion with the most common being the two row method (top right).

(2) The numbers from 0-9 (usually running from 1 through to 0).

(3) Yes / No. ( used by the spirits in the answering of questions).

(4) "Goodbye" -  the means by which the spirits let you know that the session is finished.

(5) The final necessary element is the 'planchette' this is the pointing device used (moved around) by the spirits to communicate with the user.   Most commonly in the form of a heart shaped pointer with a hole in the middle through which the letters can be seen, however an upturned shot / wine glass works just as well.

As long as all these basic elements are present the actual design and construction of your Ouija board can vary greatly from simply cutting out the letters on cardboard and arranging them, to burning the letters etc. onto wood with a burner - you can keep it as basic or be as elaborate as you choose.

(WARNING!) - 'Shop of little horrors' takes no responsiblity for loss of sanity / life or for any unpleasant entities released by your actions. :)