I use 3/4" pine that I select and assembled using strong halfblind dovetail glued joints . I then router the exterior corners so you can easily install standard corner protectors if you so choice . The front and back panels are 1/2" birch plywood . All the cabinets I sell are sanded to #150 grit when they are mailed off to you the buyer . Comes predrilled with 1/4” hole so you can attach your chassis . Buyer must contact me if he wants the 1” hole for the sus4 installation hardware