Step 1 – Size and Prep the Base
Using a miter saw, cut the base of the paper towel holder to size (9-inches-long-by-3¼-inches-wide) from a piece of ½-inch-thick board or scrap plywood. Mark a rectangle 7½-inches-long-by-1¾-inches-wide on the center of the cut board. Using a drill fitted with a 5/8-inch spade bit, drill holes through the board at each corner of the rectangle to create the rounded corners of the opening.