Lay the 20-by-60-inch boards side by side on the ground. Draw a horizontal line across the width of the boards every 8 inches down the length, starting at the top and working downward until your last line is 1 foot from the bottom.
Place a 1-by-1-inch board along the bottom drawn line of one of the plywood pieces. Align the sides of the board to the sides of the plywood and position the upper edge of the board with the line. Insert three evenly spaced screws through the board and into the plywood to secure. Repeat adding 1-by-1-inch boards to both plywood pieces until each board has been secured.
Stand the two plywood pieces upright along a long side, with the added boards facing in. Space the plywood pieces 2 feet apart. Place the 20-by-26-inch boards over the ends of the pieces to form a box. Insert three evenly spaced screws along each corner to secure the box.
Tip the column unit upright and place it where you want it in your home theater. Place a 20-by-24-inch board horizontally inside the unit by resting it on an opposite pair of 1-by-1-inch boards. Use as few or as many 20-by-24-inch boards as desired to hold your equipment.