With the top and sides completed, you can begin working on the front and back panels which are made out of acrylic or plexiglass. We used 1/4" (6mm) thick material but 3/16" (5mm) thick is also suitable. The length is determined by the overall length of the holder. The back panel is to be cut to 3 3/8" (86mm) wide and the front panel is 2 3/8" (60mm) wide. Note that you can use ordinary woodworking tools to cut the acrylic. Once they are cut to size, drill some counterbored holes for assembly. The back panel requires a series of holes (we made three for our length) for mounting to the wood. It also requires a series of counterbored holes for mounting to a wall ( again we made three). The front panel, requires a series of counterbored holes for mounting to the front of the wood as shown in the image on the right.