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Cut the top and bottom out of 3/4" plywood. The dimensions should be the same for both.
Glue four boards together to form a frame. The frame should fit flush under the plywood cut in step one.
Repeat step two to make a frame for the other piece of plywood.
Next, attach each frame to a piece of plywood.
Turn one of the frames upside down so that the plywood rests on the work bench.
Place the casters in the corners of the frame (Image 1). Position them so that they have enough clearance all the way around the inside of the frame.
Once the proper position is set for each caster, mark the screw holes with a pencil. Then, remove the casters. The holes show where to drill clearance holes through the plywood.
Drill the clearance holes. Use a bit slightly bigger than the marked holes to ensure that there is enough clearance space.
Next, use bolts and T-nuts (Image 2) to attach the casters.
Cut the risers out of 3/4" material. An angle bracket is being created using the riser pieces. Therefore it is important to cut one of the riser pieces 3/4" narrower than the other, so that both sides are equal when attached.
Now, attach the risers to the frames.