GC/AAA Fences Tongue & Groove privacy panels are made with 1" x 5"  or 1" x 6" Tongue & Groove boards, fastened with aluminum ring shanked nails to 2" x 3" or 2" x 4" white cedar square or moulded doweled back rails. There are different post options available from the basic bevel top cedar or pressure treated to 5x5 or 6x6 cedar or pressure treated with post caps. Fascia boards may be used top, middle and bottom. Custom tapered panels offer a smooth transition from high to low.