Cut four wooden planks using a circular saw to measure 72 inches long. Cut eight wooden planks to measure 24 inches long. Cut four boards to measure 48 inches long.
Cut four rectangles from plywood to measure 20 inches wide, 48 inches long. Cut two rectangles from plywood to measure 24 inches wide, 72 inches long.
Sand all of the cut pieces using medium-grit sandpaper to make them smooth and soft.
Paint all of the wood and plywood pieces using waterproof latex paint. Allow the paint to dry for six to eight hours.
Lay two of the long boards vertically onto a flat surface, spacing them 24 inches apart. Lay out the other two boards, spacing them 24 inches apart as well.
Place the 24-inch long boards horizontally across the long boards, placing four short boards per long board pair. Space the boards out evenly and make the spacing exactly the same between the pairs. Nail the short boards in place with 1-inch long nails.
Place the two pairs up onto one of the long sides with the short boards facing in. Space the pairs 48 inches apart, and place the 48-inch long boards across the two pairs. Space the boards out evenly and nail them in place.
Stand the storage rack upright, and place the short plywood pieces onto each of the ledges created by the short boards. Nail the plywood shelves in place using 1/2-inch nails.
Place the long plywood pieces against the sides of the storage rack, and nail them in place using 1/2-inch long nails.
Heat up a hot glue gun for 10 minutes, then squeeze a line of hot glue around the perimeter of the back of a mirrored tile. Press the tile onto one side of the storage rack. Position the mirrored tile evenly onto the plywood. Allow the hot glue to cool for two minutes.
Repeat this process to adhere mirrored tiles onto the entire surface of the storage rack sides. Space the tiles 1/4 inch apart.