You need a light, soft wood with a fine grain. Linden and birch are considered to be the best woods although you can also use lime, balsa alder or aspen. The full set of dolls has to be made from one piece of wood because the characteristics of each piece of wood are unique (moisture content, expansion, contraction behaviour).  Begin with the smallest doll—the one is that is a solid piece and cannot be taken apart.

Turning

• Shape this on a turning lathe first. The shape and size of this first piece will determine those of all the larger dolls that follow.
• Next turn the bottom half of the next doll (the smallest one that can be taken apart)
• The last part of this lower half to be made is the ring fitting the bottom to the top. When the ring on the lower half is finished, the upper part of the matryoshka is made and the inset for the ring is carved. Each doll is turned at least 15 times.
• Put the upper part of the matryoshka doll on its lower half and allow the wood to dry. This tightens the ring to its upper fitting so the halves of the doll will close securely.
• Continue and repeat this process until you have as many dolls as you require.

• Raw materials for treating the worked dolls before painting include oil to retain moisture and a starch-base glue primer.
• Because of the color of the wood used, the worked doll should be almost pure white. Oil the doll to retain moisture and prevent cracking and leave to cure over time.
• After curing, clean thoroughly, and apply one or more coats of starchy glue over the outer surfaces as a primer for painting.

Painting

Generally speaking you can apply tempera, gouache, oil or any other paints you would normally use on canvas to paint your design on the dolls. Using watercolors is a more difficult technique. Obviously you only paint over the primed surfaces.You can of course leave areas of bare wood to be used as a background for a particular theme if you wish.

Lacquer is the most common finish (although not over bare wood). For the best effect try applying at least five coats. Best of luck!