Step 1: In the Beginning
Being OCD enough to seldom throw things away, I had a piece of Mahogany left over from when I turned a old side board into a Vanity for the Master Bathroom. It was about 24 inches by 60 and had a piece of trim to match on one long side and the two short ones. This being a very old piece of furniture so the moldings were screwed on not nailed or glued so the first step was to remove it and then stare at the pieces until I came up with an idea.
I realized I had more than enough to make a good sized top for a nightstand with enough left over for a drawer front or I had enough for two sides. I also knew I had several sheets of Oak 3/4 furniture grade plywood leftover from when I trimmed the detail work I did to the ceiling of the great room and dining room from 2x4's.
The choice was obvious so I then focused on how to maximize the piece of Mahogany and how to also possible reuse the moldings that match it.
Since this isn't really an instructable on cabinetry and this isn't a one sized fits all project I'll let the pictures do the talking on how I cut it.
I then glued clamped and screwed the top together and set it aside to dry bottom facing up.
To determine the height the rail I measured the height of the walker my wife uses. Since that will vary in range for whoever you build one of these for, most likely the patient used the walker for some time it has been adjusted to fit them to a height they prefer. I got a measurement then placed the grabrail I had chosen on a flat surface and measure how high it was, subtracted that amount and the thickness of the top from the walker height measurement and was left with how high the night stand needs to be to end up at the same height as the walker. I also measured the inside the molding dimensions to get the correct size to build a box for the base. I added 2 more inches of overhang to the front to be sure there was an unobstructed area of floor and no danger of stubbing her toe.