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When building a sauna, specifically a free-standing sauna, you'll most likely want to use wood for the housing. Cedar wood is the traditional choice, as it gives off a nice aroma. In general, solid wood logs are the best choice for building a sauna's housing, and should be ventilated well and at least 4in thick. Spruce paneling on the inside of the structure is a good choice.
For the benches, you may want another kind of wood. Spruce, aspen, and alder wood are all good choices. Pine and teak are other possible choices, but birch should not be used because of poor durability.