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Cut wood for a four-part box -- top, bottom, and two sides. The other two sides of the box are acrylic.
Use a drill press to drill holes almost the same size as the dowel rod in the two sides of the box (the holes will need to be slightly bigger so the rod will slide in and out). Drill the hole all the way through one side of the box and halfway through the other side.
Put the pieces of the box together. Nail it with the half hole facing the inside of the box (Image 1).
Use duct tape to hinge the two pieces of acrylic together. Start from the center of the acrylic. Then, use a second piece of duct tape to hinge the acrylic to the top of the box (Image 2).
Put the sandpaper rolls on the dowel rod and then screw the rod into place. To replace the sandpaper, remove the screw to pull out the dowel. Then, slide some new rolls on and screw the dowel back into place.
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