Align the sides and measure from the bottom 2 in., 14-3/4 in. and 27-1/2 in. to mark the bottom of the shelves.
Cut the back, sides, shelves and top. Align the sides and measure from the bottom 2 in., 14-3/4 in. and 27-1/2 in. to mark the bottom of the shelves. Before assembling the unit, use a jigsaw to cut a 1 in. x 1 in. dog ear at the bottom of the sides for a decorative touch.