Adjust the blade on the table saw to make a 2-inch deep cut using the depth adjustment gauge. Adjust and lock the table saw fence 2-inches from the table saw blade.
Lay the 4-by-4-by-24-inch beam on the table of the miter saw with one 4-by-24-inch side resting flat against the table and one 4-by-24-inch side flat against the fence. Guide the beam through the table saw to make a 2-inch deep cut through the beam.
Flip the beam in a counter-clockwise direction one-quarter turn so that the blade will make a cut to remove a 2-by-2-by-24-inch section from one corner of the beam. Guide the beam through the table saw to complete the cut.
Sand the cut edges of the beam with the wood grain using a fine-grit sanding block until they are smooth.
Spray two clear coats of lacquer onto the wooden beam with clear spray lacquer. Allow at least four hours between coats. Let the final coat dry for 24 hours.
Select a general location on the wall to mount the shelf. Slide a stud finder across the wall and mark the two studs that are nearest to the selected area for the shelf with a pencil.
Hold the 2-by-2-by-24-inch board against the wall with one 2-by-24-inch side resting flat. Orient the board horizontally lengthwise and center the length between the two marked studs. Place a level across the top of the board and adjust it for level. Drive two 3-inch wood screws through the board into the wall at each stud marking with a screw gun.
Rest the beam over the 2-by-2-by-24-inch board so that the 2-by-2-by-24-inch notch interlocks with the 2-by-2-by-24-inch board on the back bottom corner of the beam. Drive 3-inch trim head wood screws through the top, back edge of the beam into the top 2-by-24-inch edge of the 2-by-2-by-24-inch board to secure the beam to the wall using a screw gun. Space the screws every 3 inches along the entire length of the beam.