This paper seeks to describe the processes through which cross-border tourism networks emerge and to identify the main elements that foster the consolidation of shared tourism governance structures. The case study analyses a process that initiates and solidifies cross-border structures in the Cerdanya Valley – Catalan Pyrenees region through a thick description of their evolution. Major findings include five main categories of factors influencing emergence processes of cross-border destination making: institutional similarity, bridging actors, leadership and entrepreneurial capacities, close relationships, and serendipity. Insights for managers and stakeholders involved in cross-border destination development and management are provided in the discussion.