Measure your serving space with a measuring tape to determine the size of your breakfast nook. Your seating should measure between 24 inches and 30 inches deep, and should allow 36 inches in width for each person you plan to accommodate.
Measure four 2-inch-by-4-inch lumber sections for the longer section of your L-shaped breakfast nook, and four sections for the depth of the longer section. Measure an additional four sections for the width, and four sections for the depth, of the shorter section. Cut the lumber to length with a circular saw.
Miter the cut lumber at 45-degree angles to form a top and bottom frame for the longer and shorter sections with a miter saw. Assemble the top and bottom frames for both sections. Drill pilot holes through the corners of the frames and insert 3-inch wood screws with a screwdriver to fasten the frames together.
Measure and cut eight sections of 2-inch-by-4-inch lumber to the height of the nook seats with a circular saw. Position the posts at each corner of the bottom frames. Drill pilot holes and secure the posts with 3-inch wood screws.
Place the top frames on the posts so the tops of the frames are even with the tops of the posts. Drill pilot holes through the top frames into the posts, and secure the frames with 3-inch wood screws.
Measure and cut four 2-inch-by-4-inch lumber sections to the height of the seat backs. Miter one end of each section at a 15-degree angle and place the sections on top of the frames at each end so that they angle back. Drill pilot holes diagonally through the seat back posts into the seat frames and secure the back posts with 3-inch wood screws.
Cut two 2-inch-by-4-inch lumber sections to fit between the tops of the shorter and longer seat backs. Place the lumber sections at the tops of the seat backs and drill pilot holes through the seat back posts into these lumber sections. Secure these sections with 3-inch wood screws to form the crosspieces for the seat backs.
Measure and cut 3/8-inch thick sheets of plywood to fit the seats and backs of each section of the L-shaped breakfast nook. Cut a 2-inch-by-4-inch notch in opposite corners of the seats to accommodate the seat back posts. Set the seats and backs into place.
Drill pilot holes through the plywood into the frame sections. Insert 3-inch wood screws to secure the plywood to the frames.