After the customer told me he wanted me to build his frag tank, he asked if I'd build the stand as well. I said yes. This is the project I undertook, using cabinet-grade plywood. I did use a lesser quality sheet for the top piece since it would never be seen, as well as the inner bottom panel which also is out of sight. The lumber was purchased at Home Depot, and each sheet was cut up on a CNC machine. The final cuts were cut on a compound miter saw, and then everything was glued and nailed together.