Turn the laminated pine, or table top, so the nicest side faces down. Measure and mark 1 inch in from each corner.
Align the outermost screw hole of each leg bracket with the pencil marks, so that the legs are at least an inch inside the edges of the table. Screw the brackets to the table using wood screws and a drill with a screwdriver bit. Screw the legs into the brackets.
Turn the table right side up and sand with fine-grit sandpaper until all surfaces are smooth. Wipe with a tack cloth to remove all dust.
Brush a coat of satin-finish polyurethane over the wood. Allow to dry according to the manufacturer's instructions. Sand lightly, wipe with a tack cloth and add another coat of polyurethane. Allow to dry completely before using.