Steampunk Workshop has a photo piece on cigar box guitar maker Mark Melchior (Hot Springs, Arkansas):

…he searches local antique shops for older boxes to build these one of a kind pieces. Most boxes he chooses are pre-30’s and are solid wood. They feature skeleton keys for bridges and key escutcheons for sound holes. The necks are hand made both fretted and fretless in varying scale lengths depending on the size of the box. Most are the size of Uke or fiddle.

Mark Melchior’s Cigar Box Guitars