Rob Smith founded Timberline Guitars with the ambition to build hand–made solid timber guitars at more affordable prices. They use Solid Rosewood and Mahogany bodies, solid Sitka, Engelmann Spruce or Pacific Red Cedar soundboards, Macassar Ebony fingerboards and bridges. Every Timberline has Abalone and/or Mother-of-Pearl detailing and is hand–finished. The ones I've seen are made in Indonesia. Timberline are also one of the few harp-guitar makers.

Source: Timberline Guitars website (12 Febraury 2021)