Step 1. Lay top panel (part A) down on a soft flat surface, such as carpet, as shown below. Attach legs (part B) to top panel (part A) using bolts (part #1), flat washers (part #2) and allen wrench (part #3). NOTE: Please fully tighten all bolts at this time. B #3 #1 #2 A Step 2. Carefully turn assembled unit upright on a flat surface.