Lay a 26-by-46-inch sheet of plywood flat and set two 46-inch boards on top of it so they are spaced 19 inches apart. Each board is flush with one of the 46-inch edges of the plywood and the ends of the boards are flush with the 26-inch edges of the plywood. Screw through the plywood and into these boards using four evenly-spaced screws for each board. Repeat this step with the other 26-by-46-inch plywood and 48-inch boards. These are the sides to your glass-etching booth.
Set a 19-inch board flat on top of one of the sides so it is between the two 46-inch boards at a right angle and 30 inches away from one pair of ends. Screw through the plywood and into this board using two screws spaced 10 inches apart. Repeat this process with the other side.
Screw a 26-inch board to each 19-inch board so it is flush with the edge that is 30 inches away from the edge of the plywood. Use four evenly-spaced screws for this board and repeat this step with the other side.
Position the sides upright so the 46-inch boards are perpendicular to the ground. Space the sides 31 inches apart and position the 31-by-46-inch plywood against a pair of 46-inch boards so the edges are flush. Screw the plywood to the boards using four evenly-spaced screws for each board.
Set the 26-by-30-inch plywood on top of the 26-inch boards so the edges are flush with the ends of the boards. Screw the plywood to the boards using eight screws, four for each board. This is the work area for your glass-etching booth.