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Step-by-step build — 7 steps. Also available as a print sheet.
Cut the two sides, top, and bottom shelf from 3/4" plywood ripped to 21-3/4" wide. Attach the sides to the top and bottom shelf with 3/4" pocket holes and 1-1/4" pocket screws, noting and marking any overhangs before you attach anything — it's easier to fix a mislabeled edge than a misattached panel.
Build each side frame flat, off the cabinet — the four verticals and horizontals joined into a rectangle — then attach the completed frames to the plywood sides, with the back edge flush to the back of the plywood so the front overhangs 1-1/2".
Glue and nail the 1/4" plywood back panel on, keeping it square — this is what keeps the whole cabinet from racking once it's loaded with a TV or toy bins.
Attach the top and bottom shelf with 3/4" pocket holes and 1-1/2" pocket screws, hiding the pocket holes on the underside of the bottom and the top side of the top where they won't show. Then attach the 2x2 top/bottom supports and the base assembly.
Miter the footer front and side pieces at 45° and cut the decorative scroll profile along the bottom edge with a jigsaw before attaching — it's much easier to cut a clean curve on a flat mitered frame than after it's glued to the cabinet. Nail and glue the footer top trim in place over it.
Add any additional interior shelves at whatever height suits what you're storing — a TV console needs different clearances than toy bins.
Dry-fit the cabinet opening and size the two doors to leave about a 1/8" gap on every side — this plan intentionally doesn't give a fixed door size because that gap has to be measured off your actual, built cabinet. Build each door as a mitered or butt-jointed 1x3 frame around a 1/4" plywood panel, then hang with the hinges, and add the magnetic clasps and knobs.