Estimating Board Feet 1) Find the DBH and merchantable height of the tree (instructions on separate handouts). Merchantable height is the height of the tree trunk up the point where it has heavy branching or defects. 2) Since DBH and height are measured in centimetres and metres, you need to convert your measurements to inches and feet. Round DBH to the nearest 2 inches and height to the nearest 8 feet. Conversions: 1cm = 0.39 inches 1 foot = 12 inches DBH (inches) = DBH (cm) x 0.39 Height (feet) = height (m) x 100 x 0.39/12 3) Use the table below to estimate board feet. A board foot is a commonly used measure of lumber volume. It is 144 cubic inches, more easily visualized as a 1 inch thick 12 x 12 inch piece of wood. The board foot volume of a tree or log is an estimate of how many board feet can be cut from it.