We needed a place to put the center channel speaker, and it didn't fit under our TV stand (and really didn't want it there). Our DLP TV wasn't really conducive to balancing a speaker up on top of it, so I needed a ledge.
Step 1: Tools and Materials
3/32" counter sink drill bit (for screw pilot hole drilling)
Palm Sander (I love this sander for how easy it is to install the paper taut)
1"x4"x6' Pine (with or without knots, up to you, or any other wood for that matter)
1 5/8" Drywall Screws
150 Grit Sand Paper