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Step-by-step build — 8 steps. Also available as a print sheet.
Assemble the two side frames from 1x3s per the diagram — predrill and use the 2" screws; 1x3 stock splits near its ends without pilot holes.
Screw the 68-1/2" back apron across the two return frames. The U now exists in outline.
Attach the inner front rail per the diagram — it stiffens the main span and gives the desktop its front landing.
Glue and brad each 2x2 to a 2x4, edges flush, making six L-section legs. The L is stiffer than either board alone and reads as a deliberate furniture leg instead of framing.
Screw each leg to its frame corner with multiple 2" screws and glue, checking the leg plumb with a level AS you drive. Six legs on three frames: the level-as-you-go method is the only one that ends with all six touching the floor.
Screw the 2x4 blocking pieces in per the diagram — they back up the desktop seams where the returns meet the main run.
Position the two 72" 1x10s and screw down into the frame.
The better-top option, straight from the plan: pocket-hole ALL the top boards into one flat panel first, then attach the finished panel. Extra hour, visibly nicer desk — take the option if the desk lives anywhere guests see.
Add the four return desktop pieces and screw down. Fill every hole and seam, sand to 120, prime and paint (or stain), and topcoat the entire work surface with polyurethane — two coats minimum. School desks are finished for war, not for looks.