Place the countertop lengths flat on a work surface. Configure the countertops so that they form a U on the work surface. Place a protractor at each of the ends where they join together and mark a 45-degree line on each corner end, using a straight edge and pencil.
Cut along the pencil lines on each marked end of the countertops, using a circular saw. Guide the saw along the line just fast enough to cut through the material until each cut is complete.
Fit the cut ends together so that the corners of the countertops fit together like a picture frame to form a clean U-shaped countertop assembly.
Brush an even coat of contact cement onto each end where they join together, using a natural bristle brush. Allow the contact cement to dry to the touch. Press the corners together to adhere the countertop together.
Place the four filing cabinets in the selected area in the room so that they are located in the corresponding locations of where the ends and the corners of the U-shaped assembly are to be placed. The cabinets in the corners should be placed so that they support the mitered corners of the assembly. The drawers should be oriented to face the inside of the U.
Lay the countertop assembly on top of the filing cabinets with the help of another person.