Measure two sections of 3/8-inch thick plywood to the width and length of your table with a measuring tape. Mark the measurements with a pencil and draw lines between the measurements using a metal straightedge as a guide.
Cut the plywood sheets to the size of your table with a table saw.
Spread wood glue on the top of one of the plywood sheets with a stiff-bristled paintbrush. Lay the second plywood sheet on top so that the edges align. Tap the surface of the second plywood sheet with a rubber mallet to help the glue bond.
Measure and cut four sections of 2-by-4-inch lumber 3/4 inch shorter than the height of your table. These sections will form the legs of your table.
Measure and mark two points three inches from each corner of the plywood table top. Draw a line between each set of two points -- the intersection to the lines at each corner will mark the center of the table legs.
Drill a pilot hole through the table top 1/4 inch from both sides of intersection of the marks at each corner. The pilot hole should be slightly smaller than the width of the wood screw shafts. Mark the center of one end of each leg and drill a pilot hole 1/4-inch from both sides of each mark.
Stand the table top on one edge. Insert a four-inch wood screw through each hole in the table top with a screwdriver. Line up the pilot holes in one table leg with the screws and tighten the screws to secure the leg to the bottom of the table top. Repeat this process with the remaining legs.
Measure a section of leather four inches larger than the table top. Cut the leather with scissors. Turn the leather section over and apply spray-on adhesive to the back of the leather.
Apply spray-on adhesive to the table top. Turn the table upside-down and set it on the leather so that two inches of leather are visible around the perimeter of the table.
Fold one end of the leather over the edge of the table and tack it to the underside of the table with 1/2-inch tacks and a hammer. Repeat this process on the opposite edge of the table. Fold and tack the remaining two leather sections, folding the corners over at a 45-degree angle so they are flat against the table edge.
Insert decorative tacks along all four edges of the table at two-inch intervals.