Measure the size of the equipment that needs to fit inside the cabinet. It needs to be at least as wide as your television set and deep enough so that any video equipment will have enough air space to keep from overheating. Don't forget to include space measurements for any wires, jacks or cables when deciding what size cabinets you need.
Purchase a stock kitchen utility cabinet that meets your dimension requirements. For added storage, and to give your cabinet a grander appearance, also purchase bookcases to go alongside the cabinet.
Remove the baseboard from the area where the cabinet will be installed since the cabinet needs to be flush with the wall. Build up a platform for the cabinet out of 2-by-4 inch lumber. Set up the platform to the exact dimensions of the cabinet/bookcase configuration.
Cut the toe kick, or base, off the utility cabinet and turn it upside down so the larger compartment is on top. The larger compartment will be what holds the television.
Build up the shelf at the bottom of the larger compartment so that it's flush with the face frame. Cut four or five thin strips of plywood and glue them down equally spaced across the existing shelf. Cut a ¾ inch plywood sheet to size and lay it over top of the strips, nailing it in place. The shelf should now be flush with the opening of the compartment.
Place the cabinet onto the platform so that it's flush with the wall. Secure it to the platform by screwing through the bottom of the cabinet to the platform below.
Clamp the bookcases to the sides of the cabinet. Drive screws through the face frames to attach the two pieces. Screw through the bottom of the bookcases to secure them to the platform. Locate the wall studs behind the cabinet and bookcases. Drive screws though the back walls of the pieces into the studs to secure them to the wall.
Install rolling rack trays into the bottom compartment for easy access storage. Depending on the size of the bottom compartment you can usually install two or three racks. Hide the platform behind decorative trim that complements the cabinet. Nail ¾-by-1 inch strips of wood to the top of the cabinet to use as a base to install crown molding to the top of the structure for an added touch.