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Step-by-step build — 8 steps. Also available as a print sheet.
Build the two side frames from 1x2 stiles and 1x3 rails, pocket-holed together. These become the recessed-panel sides of the cabinet.
Build the front and back frames from 1x3. Before assembling the box, drill 3/4" pocket holes facing upward on the inside top of all the sides for attaching the top later. Then join the side frames to the front and back into the cabinet box.
Add the 3/4" plywood bottom to the frames, using 3/4" pocket holes around all sides of the bottom shelf to lock it in.
Attach the 1/4" plywood side panels to the inside of the side frames with finish nails and glue. Use short (3/4") nails so the points don't punch through the thin panel.
Attach the top panel with even overhangs on the sides and front — leave room at the back for the back panel coming next. Fasten with 1-1/4" pocket screws and glue through the upward-facing pocket holes.
Attach the 1/4" back with glue and finish nails. It squares the cabinet.
Cut and attach the base moulding around the bottom with glue and finish nails, mitering the corners. Add cove moulding under the top and around the panels now if you want the dressed-up version.
Measure and confirm your actual opening, then build the door 1/4" less than the opening so it hangs with a 1/8" gap all around. Install with inset wrap hinges or surface-mount hinges. Sand and finish the whole cabinet.