While many woods can be used for carving, there are some clear favorites, including Aspen, Basswood, Butternut, Black Walnut, and Oak. Because it has almost no grain and is notably soft, Basswood is particularly popular with beginner carvers. It is used in many lower-cost instruments like guitars and electric basses. Aspen is similarly soft, although slightly harder, and readily available and inexpensive. Butternut has a deeper hue than Basswood and Aspen and has a nice grain that is easy to carve, and thus friendly for beginners. It's also suitable for furniture. While more expensive that Basswood, Aspen, and Butternut, Black Walnut is a popular choice for its rich color and grain. Lastly, Oak is a strong, sturdy, and versatile wood for carving with a defined grain. It's also a popular wood for furniture making.
You can transfer a graphic on any wood piece of your choice, including a frame, top of a table, etc. The surface should be clean and big enough for the graphic paper. I am also sharing a video tutorial here that explains in detail the process of transferring any graphic to a wooden surface using a freezer paper. Just gather the items you need and follow this video to carve your favorite designs on your favorite wood items.