In this article, the coupled inductor is designed using a litz wire, an enameled litz wire, and a solid wire separately. All the coupled inductors wound with litz and solid wires are tested in a Cuk converter operated in DCM with a 25 kHz switching frequency for 15 W power, and winding losses of each wire, including proximity and skin effect loss, are calculated analytically without using any software, by using different techniques presented in literature, and the results are compared. Also, state-space modeling of the converter using a coupled inductor for DCM is derived as a contribution of the article because such a modeling is not derived for the Cuk converter in the literature. Thanks to the applications, inductor currents, switch voltage, input–output voltage, and output current are measured for coupled inductors with different wires. In addition, FEM simulation and co-simulation of all coupled inductors are realized, and the results obtained by applications are verified by them. Besides, it is shown that while the number of turns is the same, increasing the bundle of wires increases efficiency and inductance, reducing the window area and coupling coefficient.