You frame and insulate the room. Use Finlandia's precut material package to make a sauna out of your space. 1x4 Western Red Cedar interior paneling is cut to size. Benches of 2x2 are premade. Fir and glass door is prehung. Sauna heater and accessories are all included as part of the kit. This is the most custom looking kit and the one most often used in new construction or remodeling projects.