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Step-by-step build — 6 steps. Also available as a print sheet.
Lay two of the 1x3 strips flat on your work table, then lay the 1x12 tabletop on top of them — this raises the top 3/4" automatically, with no separate spacer to measure. Predrill pilot holes and screw the side strips to the tabletop with 2" screws and glue (or 1-1/4" pocket hole screws if you'd rather use pocket holes).
Predrill and screw the front piece on with 2" screws and glue.
Attach the back to the top with 2" screws and glue.
Predrill two holes along the top edge of each leg, then attach to the tabletop assembly with 1-1/4" screws and glue.
Attach the bottom front and back pieces between the legs with 1-1/4" screws and glue, tying the legs together for stability.
Fill every screw hole with wood filler and let it dry completely — you may need a second coat to fully fill some holes. Sand with 120-grit sandpaper, then vacuum and wipe down with a damp cloth before priming and painting.