Use the same techniques for cutting panels for the top, bottom, two shelves, and a front. The top and bottom panels will be slightly inset from each end of the side panels--to allow space to attach concealed caster wheels on the bottom and a grate over a ventilation opening in the top. Additionally, the shelves will not be as deep as the front-to-back dimension of the sides to allow clearance for running wires to the television and other components.