To make the Tsuka I used two 1 cm thick beech boards and drawed in the outline of the tang. I also sketched the shape of the handle.

A detailed description, how the old PK-handle was removed is here.

Then the place for the tang has to be cut with a chisel.
For stability reasons one cut should be deeper than the other, so that the joint of both boards is not in the middle of the tang.

Here one can see the different depths.

Both halfs are clued together after a hole for the tang pin was drilled compatibly to the exisiting tang.
Then the handle will be shaped roughly using a rasp.

The handle has a slight bend on the Mune side; the Ha side is straight.
On both ends and sides some material was removed to make place for the ray skin and the fittings.

Detailview of the Fuchi end
You can see I was forced to add some wood to ensure a proper fit of the Fuchi.

Detaiview of the Kashira end
There is a notch through which the Tuka ito will run inside of the Kashira.

Covering with ray skin
On both sides ray skin (Same-nuri) is glued.
If you use more than on piece on one side, note that the joint will be hidden by a winding.

The ray skin stripes have been glued.
'I have adhered white paper underside the skin to avoid the brown wood gleaming.

The finished Tsuka with Fuchi and Kashira, but without wrapping.
This next step is described in section Tsukamaki.