1 Cover the sides. Screw two cabinets together and glue spacer strips to the sides. Then glue on the side panels. Tack the panel into place, positioning nails where they’ll be hidden by the legs or rails later.
2 Add the legs and rails. Attach one of the front legs, then dry-fit the rails and the other leg. When they all fit right, glue and tack them in place. Follow the same dry-fit routine for the side rails and the back legs.
3 Top it off. Glue the two layers of the top together. To attach the top, drive screws from inside the cabinet, through the fillers and into the top.