Cut the ends of each 30-inch board at a 45-degree angle so when they lie flat they have a trapezoid shape. Set two 30-inch boards on edge, parallel and 28 inches apart. Set two 30-inch between them at right angles on edge and spaced 28 inches apart. The corners should be flush with the angled cuts against each other. Set a sheet of plywood on top of the boards so the edges are flush and screw it to the boards using two screws for each board.
Turn the plywood and boards over so the boards are on top. Position a 21-inch board inside each corner made by the 30-inch boards so the ends of the 21-inch boards are against the plywood. Screw four screws through each board (two at each end) so four screws enter each 21-inch board. These are the legs to your swivel stand.
Set the stand upright and position your bearing on the center of the plywood. The bearing is 12 inches away from each edge if it is centered. Mark the inside of the screw holes with your pencil on the plywood, remove the bearing and drill through the marks. These are pilot holes to attach the bearing to later.
Screw the bearing to sheet of plywood that is not attached to the stand. Position it just as you positioned it to the stand top in the last step and use the hardware that was provided with the bearing. Set the bearing and plywood on top of the stand so the pilot holes are aligned with the screw holes on the bearing. Screw through the bottom of the stand top and into the bearing. The top sheet of plywood will be able to swivel freely.