Measure the 1-by-4-inch lumber in 2-foot-long sections. Mark the line on the wood with a pencil and then cut at the marks with the saw. Make four slabs of 2-foot-long lumber: slabs A, B, C and D. An additional 2-foot-long piece of lumber is left over.
Arrange slab A and slab B so that their long edges are perpendicular. Nail the edges of the wood together. Space the nails six inches apart. Repeat this step with slabs C and D. The result is two "L"-shaped wood structures that are 2 feet tall.
Join the "L"-shaped wood structures so that the wood forms a 2-foot-tall hollow rectangle. Use four nails for each edge that connects the "L"-shaped pieces. Space the nails six inches apart.
Measure and cut two slabs 6 inches long from the remaining piece of 1-by-4 lumber. Stand the rectangle up so that its length stretches vertically. Position one 6-inch slab perpendicular to the top of the rectangle so it extends approximately four inches from the rectangle base. Secure the slab to the rectangle with two wood nails.
Repeat Step 6 with the second 6-inch slab, securing it on the opposite side of the rectangle. These are the handles to support the toilet paper dowel.
Attach the spade bit to the drill. Make a hole one-fourth inch from the toilet paper handle edges with the drill.
Place a line of glue along the bottom of the rectangle along all four edges. Put the 4-by-4-inch piece of plywood on a flat surface, then press the glued edges against the plywood. Allow the glue to dry. The base of the toilet paper stand is complete.
Pick a wood stain that matches the decor of the bathroom the stand is to be placed in. Rub sandpaper along the grain of the toilet paper stand to prep it for staining. Apply the stain with the paint brush as directed on the product label.
Insert the dowel in a roll of toilet paper and then position the dowel in the toilet paper stand handle.