Cut a project panel to 12 x 18 inches (or whatever dimensions you choose for your tray). 

Cut a 1 x 2 board into 2 pieces at 12 inches long each and 2 pieces at 19 1/2 inches long each. (If you choose mitered corners then these dimensions will apply to the shortest ends with ends beveled, not perpendicular, to 45 degrees, not parallel.)

Using an orbital sander or a sanding block, sand any rough edges.

Use wood glue and a brad nailer to attach the frame pieces to the project panel.

Use wood filler to patch nail holes and seams.

Sand the wood filler smooth and be sure to sand off any glue residue.

Add your own design spin by staining or painting it. There are so many possibilities! You could add a design using painter’s tape, vinyl decals or stencils, or just stain it a solid color.

Drill holes on the sides and attach your handles.