Select two two-drawer file cabinets that are the same height. For a uniform look, choose two file cabinets that are the same. If you want an eclectic look, then consider choosing file cabinets in two different colors or finishes.
Choose a surface for the desk. A sheet of 3/4 inch thick plywood will make a sturdy top for the computer desk. Most home improvement stores will also cut the plywood to size, so you do not need expensive saws and guides to make a perfect cut.
Sand the plywood with medium-grit sandpaper until the finish is smooth to the touch. Wipe the plywood with a soft cloth to remove sandpaper dust.
Stain or paint the plywood. If you paint the plywood, apply primer beforehand to seal the wood. You will probably have to apply two or more coats of stain or paint until the color you want is achieved. Allow the paint or stain to dry completely between applications.
Seal the top with a clear sealant suitable for the paint or stain you used on the plywood. Allow the top to dry for at least two days.
Place the filing cabinets two to three feet apart from each other and place the finished plywood on top of the filing cabinets to create the top of the desk. Make sure the top is centered across the two filing cabinets for the best stability. The weight of the top should keep it in place.