Place the two 32-inch sections of 1-by-12s on a flat surface. Position the two pieces of wood so they run vertically in front of you.
Measure and mark 3/8 inch along each side, rising from the base of the wood. Measure up 9 inches from the 3/8-inch mark and draw a pencil line. Measure and mark up 9 inches from the previous mark and 9 inches up from that mark. The four marks will be at 3/8 inch, 9 3/8 inches, 18 3/8 inches and 27 3/8 inches along the side edges of the two 32-inch 1-by-12s.
Place a straight edge across the 3/8-inch marks on the 32-inch sections of 1-by-12. Draw a line across this mark on both sections of wood. Repeat drawing lines across the boards at the 9 3/8-inch marks, the 18 3/8-inch marks and the 27 3/8-inch marks.
Line the two 3/8-inch lines with wood glue. Place a 5-foot-long 1-by-12 between the marks, and press ends together. This will create a U-shaped structure with a 3/8-inch space along the base.
Drive two 2 5/8-inch screws through each end of the 5-foot 1-by-12 to join it permanently to the 32-inch ends.
Repeat steps four and five along the 9 3/8-inch, 18 3/8-inch and 27 3/8-inch locations. All four wood shelves will be attached to the sides.
Line all of the back edges of the wood structure with wood glue. Press a 32 inch by 62 inch section of plywood along the back side. Drive one 2 5/8-inch screw every 6 inches along the height. Drive one 2 5/8-inch screw every 12 inches along the width of the shoe shelf.
Sand the finished product with 220-grit sandpaper. Paint or stain the wood for a more attractive finished product.