Rout or cut a 1/2 in. deep by 1/4 in. wide dado on one face of each side and end piece. The bottom of the dado should be 1/2 in. from the nearest edge of the piece. The dadoed faces will be the inside of the tray.
Mitre the end pieces so they are 14 in. long on their outside faces, then mitre the side pieces so they are 20 in. long on their outside faces.
Centre a handle 1/2 in. down from the top edge of one of the end pieces and mark the end piece for the handle screws. Bore holes through the end piece to receive the screws. Use the first end piece as a template to bore holes in the second one.
Square and dry fit the pieces together. Measure for and cut the bottom panel.
With the panel set in the dadoes, glue and nail the side and end pieces together. Use a square to square the assembly. Use clamps to hold the tray square while the glue dries.
After the glue has cured, attach the handles. Fill all holes and imperfections with wood filler. Sand the entire tray and wipe off the dust.
Paint or stain the tray to suit your taste. For a more decorative touch, stencil the tray to match your décor or to make several trays with seasonal or holiday themes. Just be sure to protect your artwork with a suitable clear topcoat.
Tools, products, materials, techniques, building codes, and local regulations change; therefore, Lowe's assumes no liability for omissions, errors, or the outcome of any project. The reader must always exercise reasonable caution, follow current codes and regulations that may apply, and is urged to consult with a licensed professional if in doubt about any procedures.