The wood choices for the body, neck and fretboard form upwards of 90% of the construction of an acoustic guitar, and if you take electronics and hardware out of the equation, they’re almost entirely responsible for the way an acoustic guitar sounds!
Different manufacturers tend to have their favoured wood choices, but in recent years the industry has seen a shift in trend
https://blog.andertons.co.uk/learn/acoustic-guitar-tonewood-guide
