Determine the measurements of your front counter. The counter should be wide enough to accommodate your largest merchandise items and provide room for a computer, barcode scanner and credit card terminal.
Measure four sections of 2-by-4-inch lumber to the length of the counter with a measuring tape. Measure another four sections to the depth of the counter. Cut the sections to length with a circular saw.
Miter the ends of the length and depth sections at a 45-degree angle with a miter saw. Assemble two length sections and two depth sections to form a rectangle to form the bottom frame of the counter. Repeat this process with the remaining length and depth sections to form the counter's top frame.
Drill two pilot holes about 1/2 inch from each corner of the top and bottom frames. The pilot holes will help you install wood screws more easily. Insert a 4-inch wood screw into each pilot hole and tighten the screws with an electric screwdriver. Check the corners with a carpenter's square to ensure they form 90-degree angles.
Cut four sections of 2-by-4-inch lumber 4 inches shorter than the finished height of your counter with a circular saw. These sections form the corner posts of the counter.
Set the bottom frame on one edge, and place a post at each corner. Drill two pilot holes through the bottom of the base into the bottom of both posts, and insert 4-inch wood screws to secure the posts to the base. Turn the base on its opposite end and repeat this process with the remaining two posts.
Set the bottom frame on the floor. Place the top frame on the posts. Drill two pilot holes through each corner of the top frame into the top of each post and insert a 4-inch wood screw in each pilot hole.
Measure and cut a section of 5/8-inch thick plywood with a table saw to cover the front and sides of the counter. Place the plywood sections on the frame, drill pilot holes through the plywood into the frame at 4-inch intervals and secure the plywood with 4-inch wood screws.
Measure and cut two sections of 5/8-inch plywood 2 inches larger than the width and depth of the frame top. Place one section of plywood on the frame top so it extends 1 inch beyond the frame on all four sides. Drill pilot holes through the plywood into the frame at 4-inch intervals and insert 4-inch wood screws into each pilot hole.
Apply wood glue to the top plywood section. Place the second plywood section on the first section and align the edges. Allow the glue to dry for 12 to 24 hours.
Secure metal shelf brackets on the insides of all four posts with 2-inch wood screws. The tops of the brackets should be about halfway down the posts. Measure a section of 5/8-inch plywood to the interior dimensions of the counter, and cut it to size with a table saw. Place the plywood section on the brackets to create a storage shelf.
Sand all surfaces of the plywood sections to obtain a smooth surface. Paint or stain the plywood as desired.