Apply cement glue to the inside rims of two three-way, 90-degree connector PVC fittings.
Insert an 18-inch-long PVC pipe into the two holes that sit at a 90-degree angle from each other and a 4-inch-long PVC pipe into the support hole beneath the 90-degree angles.
Apply cement glue to the inside of a second Y connector. Insert the free end of one of the 18-inch pipes into one of the 90-degree holes. Insert a new 18-inch pipe into the other hole on the 90-degree angle. Insert a 4-inch pipe into the support hole beneath.
Apply cement glue to the inside rims of two four-way, 90-degree connector PVC fittings. Attach the fittings to both free ends of the parallel 18-inch pipes.
Insert a 4-inch pipe into the lower hole and an 18-inch pipe into the other two holes in the fittings. This will connect to make a square with 4-inch legs and begin the second square.
Finish making the second square with 18-inch pipes and Y-connector fittings. Include the 4-inch legs on the bottoms of the fittings. This makes the base for the desktop.
Flip over the desktop base so the 4-inch legs are pointing up. Apply cement glue to the outside rims of the 4-inch pipes.
Attach a four-way, 90-degree connector fitting to all of the 4-inch legs except one inner leg, to which you will attach a Y connector.
Apply cement glue to the inner rims of all open fitting holes.
Insert 18-inch pipes into all openings to make a second set of squares. You now have a box with two squares.
Cut a 1-inch square out of each corner of a18-by-36-by-1/2-inch plywood board using a table saw.
Attach the plywood board to the box, placing the corners around the pipe fittings, with 1-inch wood screws and a cordless drill. Place the screws at 2-inch intervals along the pipes.
Insert an 18-inch pipe into the five open fittings creating the legs of the desk.
Apply cement glue to the outer rims of the ends of the pipes. Attach a T connector fitting to the center pipe and the two outer corner pipes. Attach a four-way, 90-degree connector fitting to the two end pipes adjacent to the center pipe.
Apply cement glue to all the open holes. Insert a 4-inch pipe into the four holes facing the ceiling. Insert a rubber stopper into the open ends of the 4-inch pipes creating the feet of the desk.
Insert an 18-inch pipe into all remaining holes creating the supports for the desk legs.
Flip the desk over so the square boxes are on top.
Attach a 18-by-36-by-1/2-inch plywood board to the top of the desk by screwing 1-inch wood screws into the pipes through the plywood at 1-inch intervals.
Smooth edges of plywood with a sander to prevent splinters or cuts.