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Step-by-step build — 6 steps. Also available as a print sheet.
Edge-glue the wider desktop boards into two oversized panels — one long run and one medium run for the two arms of the L — and let them cure overnight before trimming to final size.
Rip all the 2x4 stock down to a slim 1-1/4" square profile on the table saw — this is what gives the base its light look instead of standard chunky 2x4 legs.
Cut every leg, base, frame, and support piece to length per the cut list, joining the frame corners with pocket holes.
Assemble each half of the L-shaped base as its own separate unit, checking each for square — building them separately is what lets each one fit through a doorway.
Sand and trim the desktop panels to final size, then finish: paint the base and stain and seal the desktop panels with polyurethane.
Move both base halves into their final position, join them together, then attach the desktop panels from underneath through the support cleats with wood screws.