Set the dato blade on the table saw, one-half inch above the table and position the fence so it is eight inches from the blade. Make a dato cut on one of the 30-inch by 24-inch boards by running its 24-inch edge along the fence. There should be a one-inch-wide groove that is a half-inch deep and parallel with the 24-inch side of the board. The groove should be eight inches away from one of the 24-inch edges.
Make another dato cut so it is eight inches away from the opposite 24-inch side. Both grooves must be on the same side. Repeat these two cuts with a second 30-by-24-inch board. These boards with the grooves are the left and right sides to the entertainment center. The grooves will hold the shelves.
Position the two sides so they are parallel, standing on their 24-inch edges, with the grooves facing each other. The outside edges of the boards should be 30 inches apart. Screw a 30-inch by 24-inch board to the top of these two side boards. The 24-inch edge of all three boards should be flush. Turn these three boards upside down, and screw the last 30-inch by 24-inch board to the bottom edges of the side boards in the same manner.
Slide the two 29-inch by 24-inch boards in the grooves. These boards form the shelves of the entertainment center. Screw through the side boards and into the shelves, securing them from sliding out. Position the 30-inch by 32-inch board against the side boards. The 30-inch edge should be flush with the top and bottom of the entertainment center. This board is the back panel. Screw the back panel to the side boards and the top boards. Make sure all the edges are flush.
Drill three half-inch holes through the back panel. The holes will measure 14 inches from each side and one inch above each shelf. These holes will provide a spot to insert wires. Sand the entire project with the medium-and fine-grade sandpaper. Wipe the project down with your tack cloth and apply the wood stain. Let the wood stain dry according to instructions.