Place the plywood sheet flat on a work surface. Using the router equipped with a round-over bit, rout around the top edges of the panel in a counterclockwise direction.
Turn the plywood sheet over and rout the top edges in the same manner that you did in Step 1. Sand the routed edges with a fine-grit sanding pad until they are completely smooth. Clean off the sanding dust with a tack cloth.
Spray the plywood sheet with an even coat of lacquer. Allow the lacquer to dry for at least 4 hours and apply a second coat. Wait 24 hours for the final coat to dry before continuing with the project.
Center a folding leg support on each end of one side of the plywood sheet. Use a tape measure to center each leg support 12 inches in from the outside edge of each end.
Fasten the folding leg supports to the plywood sheet by driving the screws that were included with the leg supports through the mounting holes into the plywood sheet with a screw gun.