Spray the wooden TV tray with an all-purpose cleanser and wipe it down. Run a 100-grit sanding block down the surface area of the table. Repeat with a 220-grit sanding block.
Wipe down the table with a tack cloth to remove the dust leftover from sanding. Hold a can of oil-based spray on primer 10 inches from the surface of the table and cover the top with a light coat. Allow it to dry overnight.
Spray the top of the table with an oil-based spray paint in the color of your choice. Allow it to dry for around 12 hours.
Attach decorative stencils of your choice around the top of the table and tape them in place with painter's tape. Spray the stencils with another color of oil-based spray paint.
Remove the stencils and allow the table top to dry. As it dries, measure the height of the table and add 2 inches to it. Measure the length of each side of the table.
Cut four pieces of fabric, each piece as wide as a respective side of the table. The length of each piece should be the measurement you took in step five.
Give each piece of fabric a simple 1 inch hem with a sewing machine. Flip the table over so it is upside down. Lay the top of each piece of fabric against its respective side, lining up the edges of the fabric with the edges of the table. Use the staple gun to attach them in place, making an even line of staples.
Flip the tray over. The fabric will cover the tell-tale folding legs of the tray, making it look like an accent table.