Determine the desired height of the table before you can calculate how much you need to shorten the table legs.
Turn the table upside down and remove the legs by unscrewing the brackets.
Measure the distance from the bottom up that you want to remove from the table leg. Mark on all sides of the leg, and repeat on all four legs.
Secure the leg in the vice.
Cut the table leg to the desired length using the hand saw, and repeat on all the legs.
Smooth the bottom of the table legs using the sandpaper.
Reattach the legs to the table and turn it the right way up.