A good size for a wooden whelping box is four feet square, which is big enough for mom and pups, but small enough to keep heat in. It should not sit directly on the cold floor. The best material is 3/4-inch finished plywood, which comes in 4'x8' sheets. Cut the board into one 4' x 4' piece and three 16"x4' pieces. Create the support that keeps the whelping box off the floor by cutting 2"x4" studs into two 4'x4" pieces and two 40" x 4" pieces. For the front, you will need an additional 16"x4' piece of plywood.
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