I can't find ceder fencing here where we live so I just used a 1x6 I already had. I sealed it with Rustolem's Spar outdoor polyurethane in semi-gloss.
My 6 year old daughter planted the little basil plant seeds a couple weeks ago and we are giving this to one of her teachers this week as an end of year present.
I tried hand painting the herb garden part but it looked really bad so I sanded it down and added the little chalkboard vinyl stickers instead.
I used mostly stuff I had on hand to make the box... I used sissel rope for the handles since I had some. The only cost was for the stickers, terracotta pots and the seeds