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About Any of the framing wood. sizes
First a timber log will be Rough sawn; Not gauged, planed or dressed. into common lumber sizes such as 100mm x 50mm (2″x4″). This is usually called the The rough-sawn size of a piece of lumber. Before the lumber is surfaced, planed or dressed. The nominal size is usually greater than the actual dimension. e.g. 100x50 (2 x 4) actually equals 90x45 (1 1/2" x 3 1/2")., but can also be known as the rough size, the sawn size, or the rough sawn size.
Rough sawn lumber can be used for many things, for example any project that requires a rustic look.
However some jobs require a lumber that has a smoother finish. Therefore the rough sawn lumber has to be Surfaced; planed; smooth; even surface; gauged., which means it is put through a planer that makes the sides smooth. It will then be called dressed lumber or Lumber that has been planed or sanded smooth on one or more surfaces.. Making lumber smooth also lessens the size (width and thickness). This new finished size is called the The finished (dressed) size as opposed to the nominal size of a piece of wood..
When a piece of rough sawn lumber 100mm x 50mm (2″x4″) is dressed on all four sides, the actual finished size will be approximately 90×45 (1 1/2 x 3 1/2).
So the nominal size of the lumber is 100mm x 50mm (2″x4″) but the actual size is 90×45 (1 1/2 x 3 1/2).
If you pop along to the local lumber store and ask for a length of 100×50 (2×4) lumber that is See Dressed./dressed on all sides (Surfaced four sides. Dimensioned lumber that has all the faces and edges planed or sanded smooth. Lumber that has been planed smooth on all four sides.), the actual finished size will be approximately 90×45 (1 1/2 x 3 1/2).
S4S means lumber that is dressed/surfaced on all four sides (USA)
Surfaced two sides. Dimensioned lumber that has one face and one edge planed or sanded smooth. Lumber that has been planed smooth on two sides. means lumber that is dressed/surfaced on two sides (USA)
Dressed 4 sides. means lumber that is dressed/surfaced on all four sides (Australasia)
The table below shows the approximate differences between the nominal and actual sizes of framing lumber. Also note that actual sizes can vary.