Hi Goatman,
There are several box designs you can use depending upon what type of performance and efficiency you want. Generally speaking, vented (ported) boxes are more efficient than sealed boxes, but sealed boxes can give a tighter sound and extend to lower frequencies with their slow rolloff.
No matter what type of box alignment you choose, the box size needs to be calculated based upon the driver (speaker) you are going to put in it. Each speaker needs a different box size, and changing the box size changes your response characteristics.
With a sealed box, you can be off in size by +/- 20% and still work well, but with a vented box you really need to be accurate or you'll get terrible sound.
Materials are the least important, as long as your final design doesn't resonate, flex, or leak air. Weaker, lighter materials need more bracing or the longest sides can act like drums that muddy the whole sound or even cancel the sound coming from the speaker cone. You can test the walls by knocking on the finished box. If any of the sides sound loud and hollow, it needs bracing. A well built box should be dead when you knock on it, giving a very soft high pitched sound almost like you're knocking on a tree.
If the speaker is going to handle upper bass frequencies (200Hz and up), then it's a good idea to put sound absorbing material inside on one side of each facing wall to keep reflections from resonating. If the speaker will only operate as a subwoofer or lower woofer, then the sound waves are too long to resonate inside a box and you don't need material on the walls. Stuffing the box loosely with polyfill can increase the effective size of the box, allowing you to make it slightly smaller if size is an issue. I forget offhand if it was 10% or 20% size savings, but I don't use polyfill anymore. I just make 'em big.
