Thermal neutron counters utilized and developed for deployment as non-destructive assay (NDA) instruments in the field of nuclear safeguards traditionally rely on 3He-based proportional counting systems. 3He-based proportional counters have provided core NDA detection capabilities for several decades and have proven to be extremely reliable with range of features highly desirable for nuclear facility deployment. Facing the current depletion of 3He gas supply and the continuing uncertainty of options for future resupply, a search for detection technologies that could provide feasible short-term alternative to 3He gas was initiated worldwide. As part of this effort, Los Alamos National Laboratory (LANL) designed and built a 3He-free full scale thermal neutron coincidence counter based on boron-lined proportional technology. The boron-lined technology was selected in a comprehensive inter-comparison exercise based on its favorable performance against safeguards specific parameters. This paper provides an overview of the design and initial performance evaluation of the prototype High Level Neutron counter—Boron (HLNB). The initial results suggest that current HLNB design is capable to provide ~80% performance of a selected reference 3He-based coincidence counter (High Level Neutron Coincidence Counter, HLNCC). Similar samples are expected to be measurable in both systems, however, slightly longer measurement times may be anticipated for large samples in HLNB. The initial evaluation helped to identify potential for further performance improvements via additional tailoring of boron-layer thickness.