Begin by cutting the 3/4-inch maple plywood to size. For the upper TV section, you'll need two long sides, two shelves (one with reduced depth), and a 1/4-inch maple back panel. The lower section features two adjoining cubbies with three 3/4-inch maple shelves and a 1/4-inch maple back.
Using a table saw, cut a rabbet along one edge of the two long side pieces for the upper TV section. This groove ensures the back panel fits securely during assembly.
Mark three biscuit slots along the front and back edges of the two long sides, plus another row 6 inches below the front row. Mark corresponding slots on the edges of the shelf pieces. Use a biscuit joiner to cut slots at each mark.
Insert biscuits and apply wood glue into the slots on the long sides. Attach the lower shelf to the slots 6 inches from the bottom edge, and the middle shelf to the bottom front slots. Position the second long side perpendicular to the shelves.
Secure the top shelf to the upper row of biscuit slots.
Apply clamps to hold the assembly together as the glue dries. Flip the unit and add more clamps for stability. Use a framing square to ensure all pieces are perfectly aligned before proceeding.
With the assembly face down, apply glue along the rabbet edges. Slide the 1/4-inch maple back panel into place, best face inward for visibility. Tap gently with a mallet to seat it, then secure with staples using a pneumatic stapler around the perimeter.
Construct two lower cabinets, designed to support the upper section. Cut pieces to size and rabbet one edge of the longer sides for the back panel.
Join the three shelves to each cabinet using biscuits and glue. Position the bottom shelf a few inches above the base to form integrated legs. Staple the 1/4-inch maple back panels in place.
Connect the two lower cubbies side-by-side and secure with screws to form a single base unit.
Measure and miter-cut walnut trim pieces to fit exposed edges, including the bottom. Apply glue and nail the trim securely in place.
Fasten the upper TV section to the lower cubby base using 1-1/4-inch screws from below, keeping screw heads hidden.
Cut two kirei board panels to cover the TV opening. Mount them with sliding hinges so they retract smoothly into the unit when opened.
