I did this in my last home theater and it worked great. If you have a table saw and have 2x4's cut them to fit a Owen's corning insulation fibergglass. I think was 12 inches wide. I got the Fiberglass with the paper backing, built the frames with wide side fitting the fiberglass, then stapled the paper backing to the back of the frames. I then purchased very attractive fabric at a high end fabric house and after pulling it tight around the frame and fiberglass, stapled that to the back of the frame. They sounded and looked so good the guy buying my house wanted them included in the purchase of the house! I used them sparingly as you don't want to damp too much. 8 I think. Wish I still had them, but have been building some diffraction DWAL's from blueprints I found at the Decware website. Man, do they work like magic. I wish I had more time to build about 20 of these things! Unfortunately, they use Thermafiber (which you can also use instead of the Owen's corning, but it doesn't come with paper backing) which absorbs more uniformly the frequencies than the pink OC and much more MDF than I expected. I love the DWAL's though. Next, think I'll try some SWAL's.