Take three plywood sheets to create one side of the desk support. Draw two identical side pieces measuring 23 by 28 inches with the pencil on two plywood sheets. Draw one bottom piece measuring 23 by 14 inches. Use the square ruler to ensure the angles are an even 90 degrees.
Use the table saw to cut out the three pieces for the single base. Use the sandpaper to sand the plywood edges.
Place the three pieces in a U-shape, so the side pieces are placed parallel to one another. The third piece must go in between the side pieces, so the sides overlap the ends of the third piece in the U-shape. Clamp the corners together and attach them with hammer and nails, so you have a secured U-shape. Repeat steps 1 through 3 to create an identical U-shape structure, so you have two.
Place the remaining piece of plywood on a flat surface to create the desk surface top. Use the measuring tape, square ruler and pencil to make a 60-by-23-inch desk surface. Cut it out using the table saw. Sandpaper the edges.
Place the two U-shape structures 30 inches apart, so the opening of the U-shape is facing upwards. Place the desk surface on top of the two units, so they are near the ends of the desk. In turn, the desk closes the units to make even rectangular units. Hammer nails into the desk surface, so they reach into the U-shaped sides to secure the desk top. Sandpaper the nail tops so they will not hurt the desk user.