1. Start by cutting all parts on the Bill of Materials List to size. We used 1/2" plywood for the main cabinet parts and 1/8" hardboard for the sandpaper shelves and dust panels.

2. Use an ordinary Carbide-Tipped Combination Saw Blade to cut the 1/8" wide x 1/4" deep saw kerfs that will accept the side flanges of the plastic drawers and the hardboard sandpaper trays (see drawings). Note that the center partition (F) has stopped dadoes (or kerfs) with different spacing on each side

3. Miter the base frame pieces (K), then glue and nail them together. With glue and nails, attach the base (J) to the assembled frame.

4. Assemble the lazy Susan by first attaching the parts (E,F,G) together with woodworker's glue and 6d finishing nails. Attach the top (H) and bottom (I) with glue and nails, then attach the sides (A,B,C,D).

5. Attach the ball bearing lazy Susan swivel unit to the base and storage unit.

Bill of Materials
(finished dimensions in inches - most parts made from 1/2" plywood)

A. Sandpaper side 1/2 x 12 x 19
B. Small drawer side 1/2 x 8-3/4 x 19
C. Large drawer side 1/2 x 13-3/8 x 19
D. Medium drawer side 1/2 x 10 x 19
E. Medium drawer partition 1/2 x 10 x 19
F. Main partition 1/2 x 19-1/4 x 19
G. Small drawer partition 1/2 x 8-3/4 x 19
H. Top 1/2 x 19-1/4 x 19-1/4
I. Bottom 1/2 x 19-1/4 x 19-1/4
J. Base 1/2 x 12 x 12
K. Base frame (4) 3/4 x 1-1/2 x 12
L. Sandpaper trays (12) 1/8 x 10 x 12
M. Sandpaper tray ends (24) 1/2 x 3/4 x 9-1/2
N. Small drawer dust panel 1/8 x 5-3/8 x 8-3/4
O. Medium drawer dust panel 1/8 x 6-3/4 x 10
P. Large drawer stops (2) 1/2 x 1/2 x 19
Q. Medium drawer stops (2) 1/2 x 1/2 x 19
R. Small drawer stops (2) 1/2 x 1/2 x 11
6" Ball bearing swivel*
18 plastic organizer drawers**

* 6" Lazy Susans are available from http://www.woodworker.com/cgi-bin/HOME.exe.
Just search for item # 240-002.

** Plastic Drawers are available from Baumbach Engineering http://www.dandydrawers.com/Drawers.htm.
You'll need six each of their Dandy 8, Dandy 10 and Dandy 12 sizes.
Continue to Assembly...