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Step-by-step build — 3 steps. Also available as a print sheet.
Attach the 1x4 footer boards to the bottom of the sides with pocket holes, all set on the 3/4" jig setting with 1-1/4" pocket hole screws.
Attach the shelves with pocket holes as fixed shelves — fixed rather than adjustable is what keeps this base rigid enough to carry a desktop's load. Also attach the middle shelf to the footer boards with 1-1/4" finish nails and glue for extra reinforcement.
Attach the 1x2 top supports with pocket holes on top — the desktop will hide them once installed. Attach the desktop (minimum 16" wide x 41" long) from underneath into these 1x2s.
A back panel from 1/4" plywood, attached to the center shelf, adds support if this base will carry real weight regularly.