To avoid using nails, I rabbeted the end board side edges. This way only glue was used to join the sides. I installed a 1" straight router bit in the router table, took the time to set the fence properly and did some tests on a scrap. The following photos show the difference between the last two fence set-ups, done to ensure perfectly tight joints. Believe me, this is not wasted time!

After milling the rabbets, I was able to dry-assemble the parts to take the exact measurements for the bottom. When done, I installed a sacrificial fence on the table-saw rip fence to partly bury the blade. I then set both to mill a shallow 1/32" wide x 1/16" deep rabbet along the perimeter of the bottom piece to give the box a refined touch.

The next step was cutting the lid to size, aiming for a loose fit. I cut to length and ripped two thin strips to act as rests to prevent the lid from falling in. This is an easy solution to set the lid and it adds another accent to the box. Once again, only glue secured the strips to the lid. (Glue squeeze-out did occur and I had to wipe it off using a damp cloth. As a result, the wood grain rose after contact with the water. This issue will be addressed later.) I sanded those three parts smooth using up to 500 grit. I then used methyl hydrate (could be denatured alcohol) to look for any scratches that would show after the finish was applied.

Remember, I used no nails. I planned out my glue-up ahead of time so that everything required was at an arm’s reach. To prevent squeeze-out that would compromise the finish, I applied only a thin coat of carpenter's glue around the perimeter of the bottom as well as in the rabbets milled in the end boards. As shown, it was a good opportunity to use a few of my shop-made tools – a mallet, hand screws and a sanding block.

To further secure the joints, primarily because of wood movement caused by seasonal humidity, I added a miniature Miller dowel to all short joints and two to long joints. Those dowels not only keep the parts together, they also pull the joints for a tight fit. I spread the glue only on the ring parts of the dowels so that no squeeze-out would occur. A starter kit of Miller dowels came with a specially sized stepped drill bit.

As shown, the dowels bottomed out on their shoulders, and only part of the heads were proud of the surface. An easy way to trim them is by using a flush-cutting saw. To prevent the saw teeth from marring the surrounding surfaces, I punched a hole in a playing card and dropped it over each dowel before cutting them flush. The next step was the final sanding. As already mentioned, I like to go down to 500 grit for a very smooth finish.

To feature the nice grain of this mahogany, no doubt an oil finish was the best choice. I used boiled linseed oil. I applied a single heavy coat to the inside and outside of the box using a lint-free rag and wiped off the excess after 30 minutes. Two days later, when it was completely dry, I buffed the finish using heavy brown paper – in fact, the same paper used by Lee Valley to fill mail-order boxes! You should feel the smoothness of this box!