Cut the plywood to size. I left the top and bottom slightly oversized and routed them flush after the nailing was complete. Be sure to check that your blade is set to 90°. As you cut the pieces label the edges so you can quickly identify them as you move them around. I later added on the shelf rails, I made them from scrap, as such they are not included in the plywood sheet quantity. Use any scrap lumber you have around the shop.

Top and Bottom 23 3/4" x 35 1/4" Sides 23 3/4" x 27 7/8" Middle 13 3/4" x 27 7/8" Inside Wall 34 1/4" x 27 7/8" Shelf 34 1/4" x 9 5/8" Upper Rail 34 1/4" x 3 3/4" Lower Rail 34 1/4" x 6 3/4"

Select which piece you want to be the bottom and drill the holes for the casters now. Use your bolt to select your drill bit. I cleaned up the edges of the holes with a light counter sinking.