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Step-by-step build — 3 steps. Also available as a print sheet.
Set the table saw to cut a groove 3/8" deep, centered on the 1x2. You may need to remove the blade guard to do this — read your table saw's manual and follow its instructions.
Run the full-length 1x2 through the saw before making any cross cuts, so your hands stay well clear of the blade. Then cut the pieces to length per the cut list, and sand all pieces with a medium-grit sanding block.
Lay out a 1/2" spacer block on the table. Clamp the cut-to-length 1x2 with the groove facing upward, resting on the spacer. Apply glue to the end and attach the base 1x3, keeping fasteners clear of the groove.
Repeat for the second side, making sure both 1x2 sides are aligned straight and parallel. Let the glue fully dry before use.
Sand and finish as desired.