Place the 1-by-4s on a worktable. Drill pilot holes every 6-inches along one of the long edges on 4 of them. Apply a bead of glue on the long edge of the other four, and secure them to the drilled pieces with the finish nails. Set these aside for now.
Place two of the 60-inch pieces on the worktable. Measure and make a mark at the center of them. Then measure out from that mark 9-inches in both directions. Place the carpenter's square on those marks and draw lines across them. Place an "X" on the outside of each line. Drill three pilot holes with 1/16-inch drill bit 3/8-inches on the side with the "X". Mark one as the top and the other as the bottom.
Turn the top over so the lines from Step 2 are facing down. Place the remaining 60-inch piece side by side with this one. Measure in 20-inches from each of the ends and make a mark. Place the carpenter's square on the marks and draw lines across the lumber. Drill three pilot holes with 1/16-inch drill bit 3/8-inches inside the lines.
Apply glue to the top edge of one of the 10-inch pieces, stand the top shelf on its edge, hold the 10-inch piece on the lines from Step 3 and secure it with the finish nails. Repeat this for the other 10-inch piece.
Place the 18-inch and two of the 21-inch pieces on the worktable. Measure from the ends of the 21-inch pieces and make a mark at 10 1/8-inches. Place the carpenter's square on the marks and draw lines across the lumber. Drill three pilot holes between the lines, apply glue to the edges of the 18-inch piece, and secure it to the 21-inch pieces with the finish nails.
Place the assembly from Step 5 between the top and bottom shelf from Step 1 on the lines from Step 2. Apply glue to the ends where they meet the shelves and secure them with the finish nails. Next, apply glue to the edges of the remaining 21-inch pieces, insert them on the ends of the shelves, and secure them with the finish nails.
Stand the entertainment unit up so the 10-inch pieces from Step 4 are on the top. Place the remaining 60-inch piece on the top of the unit, and secure it with the finish nails. Next, place the legs on the entertainment unit so they are flush with the top of the divider section and the full width of the 1-by-4 is facing the front and the back of the unit.
Drill pilot holes with the 1/16-inch drill bit where the legs meet the shelves. Apply glue to the inside of the legs only where they meet wood.