Preparation for building a Nebuta sculpture starts right after the preceding Nebuta Festival.

Preparation for building a Nebuta sculpture starts right after the preceding Nebuta Festival. During fall and winter, Nebuta artists conceive the ideas for the next year's Nebuta floats. The Nebuta figures depict some scene from kabuki or Japanese/Chinese history or legend. Once a theme is chosen, a sketch or design is made and presented to the sponsor (usually a company). Upon approval, actual construction begins.

During February and March, the smaller parts of the Nebuta figure, such as the hands and fingers, are constructed at home with steel wiring.

In May, a tent village is put up. In each tent, full-scale construction of the Nebuta is executed until the end of June. Steel wiring and slender pieces of wood are used to build the frame and props.

After the skeleton of lumber and wire is completed, about 400 light bulbs and fluorescent lights are installed inside. The lights are strategically placed so that the shadow of the lumber pieces is not cast outward.

Then comes the tedious task of pasting washi paper on the wire frame. This is done by highly-skilled housewives who have been doing it for 10 to 20 years. About ten of them work on one Nebuta, taking about 10 days. Since they have to work dextrously in all sorts of contorted positions, it is not a popular job and fewer women are willing to do it.

The paper is cut to fit the exact segment (usually rectangular) on the wire frame. A toothbrush is used to apply glue on the wiring and the paper is pasted and cut. Extra care is taken when the figure's face is papered. About 2,500 sheets of 531 x 393 mm paper are consumed in the process.