Gather two 2×4 boards, one 1/2-inch plywood sheet, wood screws, wood glue, sandpaper, paint or stain, and cornhole bags
Cut each 2×4 into four legs and frame pieces
Build two rectangular frames from the 2x4s
Cut the plywood into two 24-inch by 48-inch boards
Cut a 6-inch diameter hole centered 9 inches from the top edge of each board
Attach the plywood tops to the frames with wood glue and screws
Cut the legs to the proper angle and length
Attach the legs to the inside of each frame with bolts or heavy-duty hinges
Sand all edges and surfaces smooth
Fill screw holes and imperfections with wood filler
Paint or stain the boards
Seal the boards with a clear protective finish
Make or buy eight cornhole bags
Fill bags with dried corn or resin pellets
Sew or securely close the bags
Set the boards 27 feet apart from front edge to front edge
Place one board at each end of the playing area
Use the bags for gameplay according to cornhole rules