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First, you’ll need to measure the cabinet for a round board (Image 1). Be sure to allow an extra 1/2" of free space inside the cabinet on all sides for spinning. You can buy a pre-made board or cut one out of a 3/4" thick piece of board, a.k.a. - one-by material (Image 2). Sand the wood and edge it with an iron-on veneer.
Finish the wood with a water-based polyurethane stain. Place the board topside-down on a work surface. Laying the board on a cloth or rubber mat will prevent scratches.
Center a lazy Susan bearing on the board and mark the location of the mounting holes. The top of the bearing is the side with the largest holes. Pre-drill screw holes in the bottom of the board without drilling through the top of the board.
Align the holes in the top and bottom of the bearing. The 3/4" hole in the bottom of the bearing should be aligned with a medium hole in the top; the 5/16" holes in the bottom go over the small holes in the top.
Screw the bearing to the board. Rotate the bearing so that the 3/4" bottom holes are over the small top holes; this will give you more room for installing the screws.