Position the cabinets next to each other, parallel, with their doors facing forward. Space the cabinets apart from each other as far as you would like to determine the size of the banquette.
Measure the distance across the cabinets from one outside edge to another. Measure the distance from the front to back of a cabinet. Transfer these measurements to a plywood sheet. Cut out the plywood sheet and position it on top of the cabinets. Fasten the plywood in place by screwing 1 1/2-inch wood screws up through the inside of the cabinets and into the plywood, putting eight evenly spaced screws in each cabinet.
Measure the space between the cabinets. Measure the distance from the bottom of the cabinets to the underside of the plywood top board. Transfer these measurements to the plywood sheets, and cut out two rectangular plywood sections that fit these measurements.
Prop up one of these plywood boards at the rear of the banquette, under the top board and between the cabinets. Set 3-inch metal brackets on the front side of this vertical rear plywood board, every 12 inches between it and the top board and the cabinets. Attach the brackets in place by drilling 3/4-inch wood screws through the bracket holes and into the boards.
Turn the banquette upside down so its top board is on the ground. Position another vertical plywood board parallel to the rear one, but flush with the front surface of the cabinets. Attach this front board in the same manner as the rear one.
Drill a hole in each corner of the banquette, using a drill bit slightly smaller in diameter than the screw threads on the furniture legs. Set a furniture leg in each hole and rotate clockwise to tighten the leg in place.