This is probably the most advanced tool of this kind currently available on the market. The tool which I got in Feb of 2014 is labeled as "The Stair Wizard Pro Line II", it is made by DNB Tools in California (not sure how the name "Wheaton tools" came into play in the tool title) and yes, it is a "made in U.S.A." tool. It is made of a significantly darker wood than shown in the image (likely stained to a darker shade). Design-wise, it is exactly the same tool as LJ-3052 tread layout jig (you can Google its manual to learn how the tool works). It is made of hardwood, which comes both with its advantages and disadvantages. The great advantages are that it would not scratch your new treads and risers and that it is light. The disadvantage is that you have to be careful with this tool because it is easier to break than a metal or a plastic tool. I cannot help saying that we so much got used to plastic and industrial metal that it feels unusual and even slightly weird to work with a tool crafted from fine wood. You don't get anything like this in our "made in China" daily world.