Short answer
The Jewelry Table sits in the Theology tech tree and guides list its build cost as 4 Wooden Planks, 12 Bronze Nails and 3 Glass. It crafts Zombie Collars, which cost 3, 5 or 10 Faith by tier. A corpse needs a collar to be resurrected, and the collar tier caps how many red skulls the zombie can keep: bronze is the lowest, golden covers up to 10, and steel is used for the strongest builds.

The Astrologer's Tower
View full-size image ↗Official promotional screenshot · © Lazy Bear Games / tinyBuild · Official media kit · Material credits
Unlocking and building it
Research the table in the Theology tree, then build it with 4 Wooden Planks, 12 Bronze Nails and 3 Glass. Story guides place one in the Writing Basement, close to where you prepare bodies.
Keep a steady nail supply first; our Bronze Nails and Faith guides cover both inputs.
Collar tiers
Bronze collars come first and only suit low red-skull bodies. The Golden Zombie Collar takes 1 Golden Ingot, 1 Blue Crystal and 5 Faith and allows up to 10 red skulls.
The Steel Zombie Collar is the late-game tier. Combined with improved body parts and Solution for Zombies it is used for the highest-skill zombies.
Guides disagree on the exact skull range of each tier, so check the tooltip in-game before you embalm.
Why the collar matters
A zombie's red skulls set its work skill. Putting a strong body in a cheap collar wastes it, so match the collar to the body before resurrecting at the Resurrection Table.
Sources
Related pages
Official screenshot · © Lazy Bear Games / tinyBuildProgressionGraveyard Keeper 2 Resurrection
Official screenshot · © Lazy Bear Games / tinyBuildProgressionGraveyard Keeper 2 Zombies
Official screenshot · © Lazy Bear Games / tinyBuildProgressionGraveyard Keeper 2 Faith
Official screenshot · © Lazy Bear Games / tinyBuildEconomyGraveyard Keeper 2 Gold Nuggets and Golden Ingots
Official screenshot · © Lazy Bear Games / tinyBuildEconomyGraveyard Keeper 2 Blue Crystal