Lay the two 40-inch boards on edge, parallel, 17 inches apart. Place the 17-inch boards perpendicularly between them so these boards are 37 inches apart. Screw the 40-inch boards to the 17-inch boards so you have a 40-by-20-inch frame.
Screw your 14-inch boards to each inside corner of the frame so all of the ends are flush with one side of the frame. These boards will function as the legs to your bench, so they must be even.
Set the frame and legs upright so it is standing on all four legs. Screw your plywood to the top of the frame, making sure all the edges are flush.
Screw a 17-inch board to each pair of legs that are 10 apart. The 17-inch boards should be between the legs, 5 inches below the 17-inch boards attached to the frame. Screw through the center of the 17-inch boards into the 30-inch board. The 30-inch board should be perpendicular to the 17-inch board, parallel with the 40-inch boards on the frame.