Arrange four 1 1/2-by-3 1/2-by-22-inch boards in a 23 1/2-inch square, resting on their long, thin edges. Drill two holes through each board and into the end of the adjacent board. Set a 2 1/2-inch screw in each hole and tighten them to make a solid square frame. Repeat these steps to build another square frame.
Stand these two square frames upright about 3 feet apart and parallel to each other. Place six 1 1/2-by-3 1/2-by-36-inch boards across the two frames. Space these boards so that they are evenly aligned sideways and front-to-back on the square frames.
Drill two holes down through each of the long boards, which are the seat boards, and into each square frame, for a total of 24 holes. Set a 2 1/2-inch screw in each hole and tighten them completely to install the seat boards to the square frames.
Set a 3/4-by-36-by-48-inch plywood board behind the assembled bench with the 36-inch side even with the ground, and the 48-inch side vertical. Drill four holes through the plywood and into each square frame. Set 2-inch wood screws in each hole and tighten them completely to secure the plywood to the bench. Drill six holes through the plywood and into the rear seat board. Set 2 1/2-inch wood screws in each hole and tighten them completely to finish the installation.