Start on the refrigerator enclosure, cutting the necessary panels to the correct dimensions from birch plywood and applying glue to the edges.
The enclosure is essentially an open-bottomed box into which the refrigerator will roll. Note, however, that you will need two narrow supports at the bottom of the enclosure until you move it into position and screw it to the wall. The support at the back of the enclosure (where it abuts the wall) can be permanent if space allows, but you must remove the brace at the front of the enclosure prior to rolling the refrigerator into position.
Drill pocket-holes and drive screws for the permanent joints that hold the panels together. Hold them in position with pocket-hole clamps and joint clamps to position the work during assembly. Let the glue dry.
Attach a solid wood face frame to conceal the front edge of the plywood using glue and a pneumatic nail gun.
