What is a board foot?
One board foot equals 144 cubic inches of wood — for example a piece 1 inch thick, 12 inches wide and 12 inches long (1 ft²). It is a measure of volume, not surface area, so thickness matters just as much as the face dimensions. Hardwood is almost always sold by the board foot, while softwood and sheet goods are typically sold by the linear foot or by the sheet.
Because it is a volume measure, a 2-inch-thick board contains twice the board footage of a 1-inch board of the same width and length, and costs roughly twice as much even though it looks the same from the face.