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Step-by-step build — 6 steps. Also available as a print sheet.
Fasten the two shelves to the sides with glue and 2" fasteners, then add the top. Check for square using the plan's measurements. This box is what carries the desktop above it, so a square, solid carcass matters more than usual.
Add the 1/4" plywood back to the cabinet. It squares the box and closes it in — a thin panel is plenty here (as the plan notes, furniture makers often use cardboard for backs).
Attach the face frame starting from the bottom: fasten the bottom 1x3 first, then the sides, then the top, then the shelf trim. Leave a 3/4" space at the top for the second top-trim piece. Working in this order is what keeps the reveals even.
Add the second top-trim piece, nailing through its face into the top of the cabinet as well as into the trim piece from the previous step. This closes the 3/4" reveal you left and completes the frame.
Build each drawer starting from the bottom: cut it from a 1x24 at 12-1/4" long, then trim 3/4" off the 12-1/4" end to get a 12-1/4" x 22-3/4" bottom. Fasten the back to the bottom, then the sides. Check for square.
Install the faceless drawer boxes on the undermount slides so each sits flush with the back of the cabinet. Get them gliding smoothly before you touch the faces.
Build each drawer face by gluing and clamping the rails and stiles to the 3/8" plywood back (5/8" brads or screws help hold while the glue sets). If you couldn't get 3/8" stock, use 1/4" and apply rails and stiles to both faces to reach 3/4" total.
With the drawers in the cabinet, arrange each face for an even gap all around, then fasten it from inside through the drawer box. Add the base moulding, then prime and paint.