In My sewing room my Hubby made my sewing table out of a sheet of 4x8 ft AB 3/4 inch PLY wood.( ABS All that means is that one sides smoother than the other.) He sanded it, He even put a 1 inch grid But I never use it because I have a Cutting Mat over it. then he put a Coat of clear Verathane. As to legs I have old Tables/ Dressers Fabric storage ete....