A harpist with a good ear can tell the difference between a harp made of maple and a harp made of cherry or walnut and also the difference between a laminate sound board and a solid spruce sound board.
Various woods produce subtle differences in sound quality:
As long as it stands up to the tension of the strings, one wood is not better than another, just different. The quality of the sound produced is a matter of personal preference.
Looking carefully for straight, solid boards with a pleasing grain.
The neck shape is roughed out with a band saw.
Adding reinforcement to make the neck extra strong.
Gluing and clamping the two sides of the neck.
Holes are drilled for the tuning pegs and bridge pins. Much shaping and sanding bring the necks to completion.