The hardest part for me was locating the M4 machine screws that will fit the standard 100x200 VESA mount of the TV. Every hardware store I checked around me only carried the SAE screw thread patterns.
I lucked out last week and finally found my screws in an IKEA KOSING (200.512.01) drawer pulls for $2. I took a chance on it having the right screws since I didn't carry a caliper with me and the package did not specify the screw size. It came with 24 screws 12 each in 3/4-inch and 1-inch sizes so my pulls still have a complete set of screws after this project.
Other materials needed was two 2x4x8 that I had left over from another project. Always good to have them around. A 6x10-inch piece of half-inch plywood (1 inch of material around the 100x200mm mount which translate to around 4x8 inches). A number of 8x3-inch drywall screws to attach everything together. Six washers - I don't know the exact size but it measures 11/16-inch outside diameter and 1/4-inch inside diameter.
Step 1: The 100x200 VESA Mount From Plywood
I used a little nail to drive into those six cross lines and remove it to help start my drilling. I used a 5/32-inch drill bit to drill the six holes for the mount. I dry fitted them to the back of the TV with the 1-inch screws to make sure they were correct. I had to widen 1 of the holes and it went on beautifully.
Step 2: Cutting the 2x4
From the left over piece, I cut 2 4-inch spacers you see in the picture. The left over piece is then cut 1 last time to 2 equal pieces for the counter balance at the bottom. The balance pieces have a notch cut out to fit over the bottom 2x4 at 1.5x3.5 inches.
Step 3: Putting It All Together
Attach 1 of the 4-inch spacers 1.5 inch from the top of the 2x4s with 2 drywall screws on each side. Attach 1 side first then using the speed square (or any straight edge) across the top to attach the other 2x4 to make sure they are all squared off. Predrill your holes to help with screwing them all in. Attach the other spacer half way down.
Now remove the VESA mount from your dry fit (your reference edge should be at the bottom -- retry if it wasn't) if you didn'lt already and mount it to the stand with 2 screws on each 2x4 and 1 on the spacer. To determine the right height measure down from the top 6 inches on each 2x4 and connect those two marks with the speed square. Do NOT use the speed square on each 2x4 independently with the marks as I first did -- for if the 2x4s are not perfect your 2 lines will not line up. This is the line the reference edge of the VESA mount should line up to. Center it to the stand to make sure you will have room in the back for all the screw holes when attaching to the TV.
Measure and mark the center point on the base 2x4 and measure out 2 inches from center. Attach the base to the stand with the 2 screws on each 2x4 aligned to the marks. This is where the imperfections of the 2x4 will show up the most. If you look at the first picture you will see that there is a gap at the 2nd spacer and where the stand attach to the base, one of the 2x4 is not squared off.
Stand up your pieces vertically and attach the counter balance pieces to the base with 2 screws each next to the vertical stand. I had gaps because my drill width is too fat for the pieces to sit right next to the vertical ones. It would look nicer if they were but doesnt matter in my case since it will be hidden by the bed.
Get somebody to hold your TV as you attach it to your brand new stand with the screws and washers.