Attach the four caster wheels to the bottom of two of the 30-inch pieces, using the hardware provided with the caster wheel kit. Use the holes closest to the ends of the 30-inch pieces for insertion.
Stand two 60-inch pieces in the middle of the two pieces that have wheels, so that the new pieces stand straight up. Stand two more 60-inch pieces at the ends, in the holes closest to the caster wheels on that end. Run two of the 42-inch pieces across, just behind the 60-inch pieces, to make a tri-joint. Run the bolts through the holes formed by the tri-joint and tighten using your Allen wrench. Cut a piece of plywood to rest on the horizontal pieces, making a horizontal surface between the four vertical pieces.
Bolt two more of the 30-inch pieces halfway up the 60-inch pieces, in the same holes where you bolted the ones at the bottom. These should project outward just like the ones with the wheels.
Cut a 48-by-36-inch piece of plywood. Using a jigsaw, cut two square holes for the 60-inch pieces that will run up the middle of the desk. Measure carefully so that the plywood will abut the 60-inch pieces at the rear of the desk. Slide the plywood down over the 60-inch pieces and rest them on the 30-inch pieces.
Make a tri-joint at the top of each of the 60-inch pieces with a 30-inch piece heading toward the rear and the 42-inch pieces heading across the desk. Insert the bolts and tighten with an Allen wrench. If desired, cut a third piece of plywood to sit on top.