Step 1. The tray is made up of 7 different pieces, they are listed below:
4 - 16.5 inch long pieces from the 1 x 4 x 8
Rip one of the 16.5 inch boards down to 1.675 inches wide, these will become the sides.

1 - 12 inch long piece from the 1 x 4 x 8
Rip the 12 inch wide board down to 1.675 inches wide, these will be the ends.

Step 2. Assemble the sides. Apply a light coat of glue to the edge of the bottom board, place the side board to the edge of the bottom board and drill four starter holes for the finishing nails. Started holes will prevent the finishing nails from splitting the wood. Repeat this step for the other side. Keeping things square makes the project much easier.

Step 3. Position the bottom boards as you like, square them up then apply a light coat of wood glue. Drill starter holes, one in each bottom board. I like to dip the finishing nails in some glue to prevent them from backing out. Repeat this process on the other end to complete the tray.

Step 4. Center the handles. Drill the starter holes and secure the handles with the screws.
I seated the screws with a screwdriver to prevent over doing it with the drill. The handles were repurposed from a kitchen remodel.

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