Measure the height, width and depth of your refrigerator. Write down the measurements, but add 1 inch to all the dimensions. The 1 inch keeps the wood on the cabinet from touching the refrigerator and gives the fridge the ventilation it needs to work properly. Purchase wood boards of the sizes needed or cut the boards to those sizes with a circular saw.
Sand all of your wood pieces with a 180-grit sanding disc on an orbital sander, which is a finer grit. The sander works faster than you would with sandpaper. Use the sander to remove any blemishes or imperfections on the wood and give the boards a smooth surface.
Paint a thin layer of wood stain on the boards with a foam paintbrush. After the stain sits for 60 seconds, rub a rag across the surface, removing the excess stain the wood did not absorb. Apply wood stain to each board.
Place one of the 2-by-30-by-68 inch boards on a pair of sawhorses. Set the 2-by-32-by-30 inch board at the end of the longer board, forming a 90-degree angle. Sink a 3-inch decking screw through the shorter board and into the longer board. Sink additional screws every 2 inches across the top of the wood.
Turn the boards over and place the second 2-by-30-by-68 inch piece at the end of the shorter board, forming a 90-degree angle. Sink your decking screws every 2 inches across the boards, which gives you a three-sided box.
Carry the box to your refrigerator and slip it over the fridge. The box covers the top and sides. Attach a hinge on the front of the box with 1-inch wood screws. Position the hinge 6 inches down from the top of the box. Attach a second hinge 6 inches up from the base of the box.
Attach a cabinet handle to the 2-by-30-by-68-inch wood board. Place the handle in the vertical center of the board, near the edge. Drive wood screws through the back of the board and into the front of the handle.
Place the piece from Step 7 onto the front of your refrigerator box. Screw the hinges into the wood with wood screws -- on the side opposite the handle -- and your cabinet is complete. The hinges let the door open and close when you grab the handle and pull.