With an orbital sander and good sandpaper you can smooth wood evenly and easily with first-class results. When flush-sanding solid edge-banding, draw a squiggly line across the joint before sanding. The edge-banding will be slightly proud of the plywood veneer, so the pencil marks provide a visual aid to make sure that you’re sanding flat, and that you don’t sand through the plywood’s veneer. As you go, you can also test for a smooth, level transition by gently scraping your fingernails against the transition. If it’s smooth, your fingers will not catch on the seam between the two pieces
Fir, also known as Douglas Fir, is very inexpensive and common at local home centers. It has a characteristic straight, pronounced grain with a red-brown tint. However, its grain pattern is relatively plain and it does not stain well, so Fir is commonly used when the finished product will be painted. While commonly used for building, this softwood would also be suitable for furniture-making as well.
This plan is probably the easiest plan ever added in the list. The one who is working on this project, don’t need any professional skills but just knowing some basics of woodworking will be enough for this DIY. You will get step by step detailed process of this tutorial in the source linked tutorial. This tutorial will surely help you to build this plan quickly.