Measure. A toebase is 3 inches high and sits 2 inches back from the front of a base cabinet. A toebase should extend from wall to wall if the cabinets do the same. If the cabinets do not reach a wall, the toebase should be 2 inches shorter.
Step2
Cut plywood into 3 inch strips. Cut strips to length.
Step3
Screw together. Cover screwholes in finished sides (sides that will be seen when the cabinets are in place) with paintable wood filler. Sand smooth. If two connecting edges are seen (for example: the front and left side) miter the corner and cover with paintable wood filler.
Step4
Paint the finished sides. Sand with 220 grit sandpaper. Apply a second coat of paint.
Step5
Install toebases.
Tips & Warnings
When installing, make sure the toebases are level. If they are not, shim up lower corners.