Step 2Cutting the 2x4
iImage Information

Measured my desired eyesight line (ground to your eye level) to be 48 inches. This is the distance I want the center line of the LCD panel to be at for comfortable viewing height. I marked the center line of the LCD panel on the back side of the TV to measure to the top screws for VESA mount. Added that with the 1 inch overhang and got 53 inches. Subtract 1 1/2-inch for the thickness of the 2x4 and cut my two 2x4 to 51.5 inches. One of the left over 2x4 is used for the bottom.
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.