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Step-by-step build — 3 steps. Also available as a print sheet.
Rip the plywood strips, cut the parts, and join sides to top and bottom — pocket holes (source's method) or countersunk 2" screws, plus glue. Note the top is 26" against the bottom's 24-1/2": the top overhangs the sides by design.
Rack the box until the diagonals match, then glue and screw the 1/4" back on with 1-1/4" screws — the back holds the square.
Then do what the source did: finish at this stage, before the rails. Fill every hole and plywood edge void, sand coarse then medium (budget plywood demands it), prime, and paint semi-gloss. Painting around installed metal rails is the avoidable chore this ordering avoids.
Cut the metal angle to length (hacksaw, or the store's cutter), pre-drill three holes per rail, and mark the rail heights off your ACTUAL baskets — the lip rides the rail, so space each pair one basket-height plus a hand's clearance apart.
Screw the rails to the sides with 3/4" screws at a very slight downward angle toward the back — the plan's best tip. Gravity then parks every basket rearward instead of letting it creep out at you.
Slide the baskets in. Stacking two towers? Anchor the top one to a wall stud — non-negotiable with kids in the house. Then go sort some laundry into the only dresser that empties itself.