Use 3/4 MDF for the wood. Make sure you don't let it get wet. Get some good glue as it is what will hold the box together. Use at least a 1.5" screw and make sure to drill pilot holes or you risk splitting the wood. Use a screw every 6" or so along the seams just to hold the wood in place while the glue dries (the glue will create a much stronger bond than the screws). I like to just use extra pieces of MDF to brace my enclosures. Also pick up some cheap sealant (silicon caulking) to truly seal up the inside along the seams.
Tuning only applies to ported enclosures. The boxes tuning frequency will depend on a number of variables: the internal volume, the port size or cross area, and the length of the port. Try messing around with
this program to get an idea of how tuning works. Also you can check out
this program to get some simple ported box plans if you choose to go that route.