How to Build Cabinets with Cushions or Shelves

Make the base pieces (E) by cutting 2x4s into six 35-1/2-inch-long pieces with a mitersaw or circular saw. Then, rip each piece to 2-3/4 inches wide with a tablesaw or a circular saw and rip guide.

Apply glue on the top edge of two side pieces (B). Attach a top (A) to the side pieces with four #6x1-1/2-inch particleboard screws in each side. Attach a bottom (A) the same way.

Apply glue to the top edges of the base pieces and position them flush with the front and back of the carcase. Attach the pieces with 1-1/2-inch particleboard screws driven down through the carcase. Use four screws for each base piece.

Put the carcase face down on the bench and apply glue to all the back edges. Attach the back (C) with 4d finishing nails making sure the back is flush with the outside of the box all around. Repeat steps 2, 3, and 4 for remaining cabinets.

A circular saw rip guide simplifies rip-cutting up to about 5 inches from the edge of the stock. The guides are available at home centers and hardware stores; be sure to buy one that fits your saw. Just mark the desired width on the end of the stock, align the saw blade with the mark, and set the guide against the stock edge.