Make the work top. While a piece of postform countertop makes a suitable and easy to install work top, you can create a heavier, more durable top with plywood. Simply cut two pieces of 3/4" plywood so they overhang each side and the front of the cabinet base by 1". Secure them with panel adhesive and countersunk 1-1/4" screws. Use plenty of screws. Then cover the front and side edges with strips of 1 × 2s. The front strip should overhang the front ends of the side strips. Attach the strips with adhesive and finish nails. Finally, cut a piece of 1/4"-thick hardboard so all edges are flush with the base. Attach it with 1" brads driven through slightly countersunk pilot holes (the heads need to be recessed). When the hardboard top becomes worn, you can easily remove it and replace it.