Set two 17-inch boards on edge, parallel and 12 inches apart. Set two 12-inch boards between them on edge, parallel and 15 inches apart. Screw through the 17-inch boards and into the ends of the 12-inch boards. The corners must be flush. Use eight screws for this task and repeat this step so you have two rectangular frames.
Position the frames so they lay flat on their 17-inch boards. Space the frames 6 inches apart and align the corners of the frame. Lay two 12-inch boards on top of the frames so they are 11 inches apart. The 12-inch edges should be flush with the ends of the 17-inch boards, and the ends of the 12-inch boards should be flush with the sides of the 17-inch boards. Screw the boards to the frames in this position. Use eight screws for this task, and repeat the process on the opposite side of the frame. This is your 4x5 mortar rack frame.
Set your frame upright so the last four 12-inch boards that were attached are perpendicular to the ground. Lay your plywood on top and position it so each edge is 6 inches away from the frame. Screw the plywood to the frame using eight screws spaced 8 inches apart.
Set your mortar tubes in the rack so they are perpendicular to the ground.