Make the cuts per the cut list, but remember to make only the cuts for the box first and then come back for the leg frame once the box is built.
To save on cost, use off-the-shelf 2×2 boards or rip down 2x4s. Sand meticulously to 150 or 220 grits. Follow the correct sandpaper sequence for flawless finishing.
Attach the side and the bottom boards together using wood glue and finish nails. Attach the long sides using the wood glue and finish nails.