Remove the drawers from the dresser and take off any draw pulls and set aside.
Sand the the front of all the draws and the entire dresser unit. Wipe off the dust with a cloth rag.
Give the dresser and front of drawers a coat of primer and let dry.
Paint the dresser and front of drawers with two coats of paint. Let dry between coats. Replace the drawer pulls.
Measure the width of the dresser and decide how long you want the finished desk to be.
Cut a rectangle of plywood according to these measurements. The plywood is going to be attached to the top of the dresser and extend over to a corner where it will be supported with corner braces.
Use contact cement to apply the wood-edging tape to the edges of the plywood.
Sand the plywood with the coarse-grade sandpaper wrapped around sanding block until it is smooth. Wipe off the wood dust with the rag.
Stop the wood from expanding or raising by applying sealer and let dry.
Sand the sealed plywood lightly with the medium-grade sandpaper until smooth and dust. Prime and paint the plywood desk top as you did the dresser.
Push the back of the dresser against the wall. Lay the plywood on top of the dresser with the overhang pressed against the wall and into the corner.
Mark on the wall where to place the corner braces to hold the desk top level. Be sure to align the braces so you will be screwing into the wall studs. Use two braces on the end and two along the back side. Lift the plywood off the dresser.
Drill holes in the wall where you've marked and screw in the braces.
Lay the plywood desktop on the dresser top and fit onto the braces. Glue the plywood desktop to the dresser and let dry.