Cut the 2-by-12-inch boards to make the frame for the bench. You will need two pieces that are 72 inches long and four pieces that are 33 1/2 inches long.
Assemble the frame. Set the two longer pieces on the narrow edge so they are 33 1/2 inches apart and parallel to each other. Set the four remaining pieces perpendicularly in between the longer ones. Two of the shorter pieces should be flush with the longer ones, making a large box. The remaining two shorter pieces should be spaced evenly inside this box. Attach the long boards to the short boards with wood screws. Use three screws at each joint.
Cut the plywood to 72 by 36 inches. Set the plywood on top of the box frame. Screw it into place with the wood screws so the screws are slightly below the surface of the plywood. Use two screws in each corner and every 12 inches between corners. Fill in over screw heads with wood putty.
Sand the surface and edges of the bench so they are smooth. Clear away all sanding residue and apply the stain with clean rags. Let the stain dry for 24 hours.
Set the bench frame in the desired location and cover it with the tatami mat.