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Step-by-step build — 5 steps. Also available as a print sheet.
Remove any doors from the vanity to give yourself room to work. Then carefully pry off the toekick — most are held with stapled plastic corner blocks and no glue, so they come off intact if you're patient. Keep it undamaged; it becomes the drawer face.
Measure the width of the opening the toekick left — 22-3/4" in the example. Confirm the opening is at least 16" deep so full-length slides fit; if it's shallower, plan on shorter slides and a shallower drawer. A quick height check confirms 1x3 stock will clear.
Cut a 1x3 back to the opening width and two 1x3 sides at 15-1/4". Assemble a shallow box and cap it with the 3/4" plywood platform — that thickness is what keeps it from flexing when someone stands on it. If your toekick wasn't a cut-out face, add a 1x3 front (opening width minus 1") too.
Attach the slides per the manufacturer's directions, side-mounted, using the 100-lb-plus rated pair. Install the drawer at the tallest position the opening allows so the step sits as high as possible. If your vanity has inset drawers above, you may need to set the depth back to match.
Hold the old toekick over the closed drawer with a couple of 2" finish nails and mark its exact position. Pull the drawer, then fasten the face permanently from behind — a pocket-hole jig gives the cleanest result. Test the swing: closed, it should read as the original toekick; open, it's a solid step.