Lay a sheet of 1-inch-thick plywood or MDF measuring 32-by-50 inches flat on a work surface, right-side down. This is the desk top.
Lay two planks of 20-inch and two planks of 46-inch 2-by-4 lumber in a rectangle frame on top of the desk top, with the ends of the 20-inch planks forming corners with the ends of the 46-inch planks. There should be two inches over on all sides around the frame. Using the drill, secure in place with 2 5/8-inch wood screws driven every five to six inches through the 2-by-4 planks into the underside of the desk top.
Spread a thin layer of wood glue along the face of two pieces of 29-inch 2-by-4 lumber, then place another two planks of 29-inch 2-by-4 on top of those to create two legs of 4-by-4 inches. Clamp the leg pieces together tightly with G-clamps while the glue dries, then use 2 5/8-inch wood screws to secure the leg pieces together every five to six inches along the length of the legs.
Insert the legs upside down into two adjacent corners of the frame on the underside of the desk top. Clamp them in place then secure them to the frame with two 3-inch wood screws through each side of the frame into the legs.
Stand a modular cubby or filing cabinet that measures 12-by-20 inches and is 29 inches tall upright where you want the desk to go. Turn the desk top up the right way, and fit the end of the frame that doesn't have the legs over the top of the cubby or cabinet. The legs will support the desk top from the other end, with the cubby or cabinet providing storage.