Place two 3/4-by-18-by-24-inch panels parallel to each other with the outside edges 24 inches apart and the 3/4-by-24-inch edge flat against a work surface. These are the top and bottom panels.
Place one 3/4-by-18-by-22 1/2-inch panel between each end of the top and bottom panels to form a square box. The 3/4-by-18-inch ends should be flat against the inside sides of the top and bottom panels. One 3/4-by-22 1/2-inch edge should be flat against the work surface. These are the side panels.
Screw six evenly spaced flush trim wood screws through the outside of the top and bottom panels into the edges of the side panels at each joint using a screw gun.
Insert the remaining 3/4-by-18-by-22 1/2-inch panel into the center of the rectangular assembly. This is the shelf and it should run parallel to the top and bottom panels. Space the shelf in the center between the top and bottom panels. The 3/4-by-22 1/2-inch edge should be flat against the work surface. The 3/4-by-18-inch edges should be flat against the inside edges of the sides.
Screw six evenly spaced screws through the outside of the sides into the ends of the shelf at each joint.
Sand the entire assembly with fine-grit sandpaper. Wipe off the dust from sanding with a tack cloth.
Brush on a wood finish with a poly brush. Allow the finish to dry at least 72 hours before placing anything onto the shelves.