How do you make a spanking paddle?

That depends on the feeling you want to create with it. Light woods tend towards very little impact, while heavier woods create plenty of impact. Sting is created many different ways. Some people put holes in paddles in order to create sting. I don't personally subscribe to that because holes also cause more skin damage. A very smooth surface can create sting too. Rounding off all the edges and corners will go a long way towards creating less skin damage, while not decreasing the effectiveness of the implement.

How much work do you want to put into it. Some people take a piece of plywood, cut out a paddle shape with a saw, lightly sand it and lacquer it and call it good. While other people like me use all sorts of exotic woods and spend hours making the paddle the prettiest it can. If you want a really nice paddle, but don't want to put the work into it, you may want to just purchase one. I own kittysexoticpaddles.com and I have spent over ten years creating spanking paddles. I restored antiques before that and still do at times. I have plenty of experience in the creation of spanking paddles and am available to answer any questions you might have about it.