Wood board and batten shutters are seen mainly on older homes and are typically decorative. Although board and batten shutters are frequently made from wood, they can also be made out of vinyl. The article below compares vinyl and wood board and batten shutters.
Problems with using wood in this type of shutter are that wood can rot, and it can also be eaten by insects and attacked by mold. Vinyl has none of these issues and will stand up to the elements.
Wood board and batten shutters, as mentioned earlier, are used primarily as decorative elements. This means that you want them to look nice. Vinyl used to create wood board and batten shutters is clean but is also very plain. Using wood to make these shutters is definitely what was originally intended. You can easily paint the wood and carve it. You can also distress it if you like.
Cost and Ease of Making the Shutters
Vinyl and wood are pretty close in cost for this type of shutter. You can, however, make your own wood board and batten shutters out of wood. Building shutters out of vinyl as a do-it-yourself project is harder.