Place plywood on a flat surface. Position the plywood so that it is running 60 inches from left to right.
Measure in 2 1/2 inches from each corner on the left- and right-hand side. This will mark the center 20-inch section on each end, establishing where the legs will be positioned. Mark the 2 1/2-inch measurement spots with a pencil.
Place one folding leg kit along each 25-inch edge of the plywood. Line up the outer edges of the leg mounting brackets with the 20 2 1/2-inch marks on each side. Position the leg kits so the adjustable arms are facing inward for attachment.
Drive one 3/4-inch screw through each hole in the mounting brackets. Use a drill to secure each leg to the plywood. Turn desk over and place in work area.