I originally did my first set on my old 77 Jimmy using some 1/4 inch birch plywood and when I made them I cut two pieces stacked together. I just kind of started with 2 big rectangles clamped together. Laying out the wheel wells was easy enough, and once I seperated them I drew on the area around the gas fill tunnel and trimmed it a little to fit better after a couple of test fits. I combined that with some black vinyl I got at one of my local all in one hardware stores but I am sure now days you can get it off ebay easy enough. I used some Stainless sheet metal screws that had a large stainless concave cap underneath the screw head to prevent cutting into the vinyl and giving a nice finished appearance that would withstand occasional wetness if I got caught somewhere without my back cap on. I am probably going to do the exact same thing on my newer Jimmy but the only thing I will probably do different is use some foam padding between the wood and vinyl, 3m adhesive spray so it doesn't flutter, and I am considering building a subwoofer enclosure on the drivers side just to kind of keep my system from being obvious to prying eyes.
Also going to do noise reduction material on the inside of the bed sides.