Place the two 1-by-18-by-32-inch boards parallel to each other on a work surface. Orient the boards vertically with the 1-by-32-inch sides resting flat. Space the boards 36 inches apart from the inside edges using a tape measure. These are the legs/sides of the shelf unit.
Insert one 1-by-18-by-36-inch board between the top ends of the legs/sides. This is the top of the shelf unit. It should be horizontally oriented with the 1-by-36-inch side resting flat against the work surface. The 1-by-18-inch ends should be flush with the 18-by-32-inch inside sides of the legs/sides.
Position a second 1-by-18-by-36-inch board between the legs/sides in the same manner as you did for the top board in Step 2, except the bottom side of the board needs to be spaced 24 inches from the bottom ends of the legs sides. This is the shelf board.
Drive trim head wood screws through the legs/sides into the ends of the top and shelf boards with a screw gun to fasten the shelf unit together. Space the screws every 2 inches.
Spray the entire unit with two coats of spray lacquer. Allow at least four hours for the first coat to dry before applying a second coat. Wait 24 hours for the final coat to dry before continuing with the project.
Remove the backing on the adhesive back rubber pads and stick one on each corner of the bottom ends of the leg/side boards. Place the unit over the top of your television so that the bottom ends of the leg/side boards rest on your television stand.