Office Cabinet

Make each side from two 33" verticals and two 10-1/2" horizontals, placing the pocket holes in the ends of the shorter pieces. Keep them square.

Build the front and back frames with pocket holes in the ends of the 45" rails. Cut and fit the 26" middle vertical once the outer frame is together so it lands exactly.

Drill pocket holes in the sides of the two end frames and attach the two sides to the front frame, then the back frame — the front and back frames overlap the side edges. Add the 33" x 17.5" plywood side inserts with 1-1/4" finish nails and glue.

Attach the tapered feet at the corners. Depending on the feet, measure where the mounting screw goes, drill a pilot hole, and screw them in.

Build each door with pocket holes at both ends of the shorter pieces, making the total width 1/4" less than the opening for clearance. Fix 1/4" plywood to the back of each door overlapping the frame by at least 1/2" — enough to cover the pocket holes — and add trim around it if you like.

Make the top as a plank of six 1x4s at 54" or as a mitered top, then drill upward pocket holes in the rails and fasten the top with the cabinet upside down on it, equal gap all around. Nail the 1/4" back panels on from inside. Hang the doors with an equal reveal, add knobs and magnetic latches, sand, prestain, and finish.