To construct a cross tabulation, data is arranged in a matrix format, where rows represent one categorical variable and columns represent another. Each cell in the table shows the frequency or count of observations that correspond to the combination of categories. For example, if you are studying the relationship between smoking status (smoker/non-smoker) and the presence of lung disease (yes/no), the table would look like this:
Smoking Status Lung Disease (Yes) Lung Disease (No)