Mark the Plywood

Set the plywood on the cabinets, making sure to allow enough of an overhang on all sides. Use tongue-in-groove to ensure a sturdy surface (Image 1).

Temporarily screw the plywood to the cabinets while you are scribing it (Image 2). Trace along the underside of the plywood to mark the layout of the cabinets (Image 3). Screw a chunk of wood across the seam of the plywood (Image 4). Remove the screws, securing the plywood to the cabinets, and flip the piece over.

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    Image 1

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    Image 2

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    Image 3

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    Image 4

Cut Off Excess Plywood

Mark out 3/4" from the scribed line around the entire piece. Connect the lines with a straight edge. Clamp a straight edge to the plywood and cut off the excess with a circular saw.

Secure the Plywood

Place construction adhesive along the tops of the cabinets. Set plywood on cabinets and adjust it so the overhang is the same all the way around.

Use a nail gun to secure the plywood to the cabinets.

Cut and Attach the Cement Board

Cut the cement board roughly to size and place on top of the plywood. Attach it with cement board screws (Image 1). Score the excess cement board with a utility knife and snap it off (Image 2).

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    Image 1

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    Image 2