Measure the length, height and depth of your dresser using a measuring tape. You will use these measurements to cut an opening in the wall large enough to accommodate your dresser.
Use a stud finder to locate the studs in the wall where you intend to install your recessed dresser. Mark the position of the studs on the wall lightly in pencil.
Draw an outline of your dresser's shape on the wall in pencil using a meter stick and a level to keep your lines straight. The bottom of the dresser and the bottom line of the outline should be flush with the floor. When finished, you should have two horizontal and two vertical lines outlining the shape of your dresser.
Align the tip of a drywall saw with one of the lines you drew on the wall, indicating the position of the dresser. Gently tap the handle of the saw to drive the blade through the drywall. Move the blade in and out of the drywall in a sawing motion to cut along the drawn line.
Cut along all four lines using the drywall saw to create the wall opening for your recessed dresser. If there are wall studs in between the outside edges of your wall opening, you may need to cut small panels between each pair of adjacent studs to remove the drywall cleanly.
Remove the drywall cutout and set it aside. Measure the distance between the two end studs inside the wall space you just opened up using the measuring tape. Unless the edges of your wall space are aligned with two wall studs, a portion of the space you need to measure may still be behind drywall.
Cut through any wall studs that exist between the edges of the wall space using a reciprocating saw. Use the saw to cut through all but a half inch of the interior studs at the top and bottom of the wall space. Use a handsaw to finish the cuts, and then gently pull the studs away from the wall.
Remove all drawers from the dresser and slide it into the wall space to be sure it fits. Adjust the dresser so the front is aligned with the drywall. Use the drywall saw to make minor adjustments if necessary. You may also sand the corners and edges of the dresser to help it fit.
Drive 2-inch wood screws through the top and bottom of the dresser into the cut-off studs at the top and bottom of the wall space. Doing this will serve to secure the dresser in place while also reinforcing the wall where you removed the studs. If the end studs are aligned with the edges of your wall space, drive additional screws through the sides of the dresser into these studs.
Put the drawers back in and enjoy your new recessed dresser.