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Step-by-step build — 4 steps. Also available as a print sheet.
Attach the underside trim boards to the desktop with glue and 1-1/4" nails, checking for square as you assemble. If you're staining rather than painting, finish the exposed panel edges with edge banding.
Clamp a middle leg layer to an outer leg piece, keeping the bottom and outside edges flush. Glue and 1-1/4" nail, clamping firmly but not so tight you squeeze out all the glue. Let dry. Then add the top apron piece the same way, checking for square as you attach it — and if staining, keep an eye out for glue squeeze-out, which will discolor the wood under a stain.
Assemble the remaining outer leg piece onto the other side the same way, this time using 2" nails and glue, keeping all outer edges flush. Let dry fully before moving on.
Attach the finished leg unit to the underside of the desktop, positioned at the end that won't rest on a base cabinet. Sand every surface and fill any nail holes before finishing.