Place the 36-by-12-by-3/4-inch plywood on a worktable along with the 24-by-12-by-3/4-inch plywood. Apply glue to the 12-inch edges of the 24-inch pieces, place them between the two 36-inch pieces, one on each end, and secure them with the 1½-inch drywall screws.
Apply glue to the exposed ¾-inch edges of the rectangle from Step 1. Place the ½-inch plywood on top of the rectangle and secure it with the 1-inch drywall screws.
Place all of the 2-by-4s on the worktable. Place the 22½-inch pieces between the 36-inch pieces and secure them with the 3-inch drywall screws.
Next, place the piece of ¾-inch plywood on this rectangle and secure it to the 2-by-4s with 1½-inch drywall screws. Turn this assembly over so that the plywood is on the bottom.
Place one of the 20-inch 2-by-4s (legs) in each of the four corners of the assembly from Step 4. Secure them together by installing 3-inch drywall screws through the 2-by-4 frame and into the legs.
Turn this assembly over so that it is standing on the legs. Secure the plywood to the tops of the legs by installing 1½-inch drywall screws through the plywood and into the legs.
Place the assembly from Step 2 on top of the assembly from Step 6 and line up the edges. Secure them together by installing 1-inch drywall screws through the ½-inch plywood into the ¾-inch plywood. Install one screw every 8 inches and finish by sanding all the edges and corners of the wood with sandpaper.