Intro
Never take dimensions and/or squareness for granted when working with boards and sheet goods.
Due to fast milling processes, shrinkage, and other factors, board ends may be out of square. Boards may also taper slightly along their length.
A 4x8-foot sheet of plywood usually has true edges, but check it for squareness and measure its thickness. A 3/4-inch-thick sheet may be slightly off -- a good reason to buy all the plywood you'll need from the same batch at the same time. If the sheets are not the precise thickness they're supposed to be, chances are they'll at least be uniform in thickness.
To measure accurately every time, use the same tape measure throughout the project. Furniture making requires precision; use a mechanical pencil, which makes a finer line. If you use a carpenter's pencil, mark with the narrow edge of the lead.