Measure the available kitchen space with a measuring tape to determine the dimensions of the corner booth. Sketch the booth on paper with a pencil for a visual idea of how the corner booth will look in the kitchen.
Measure and mark four sections of two-by-fours to the length of the longer section of the kitchen booth. Measure and mark another four sections for the depth of the longer section; the depth typically is about 30 inches. Repeat this process for the shorter section of the kitchen booth.
Cut the lumber sections to length with a circular saw. Miter the ends of the sections at 45-degree angles with a miter saw. Arrange depth and length sections to form two rectangles for the longer section, and two rectangles for the shorter section.
Drill two pilot holes through each corner of each rectangle with a drill; the pilot holes should be slightly smaller than the wood screw shafts. Insert 4-inch wood screws into each pilot hole and tighten the screws with a screwdriver to secure the lumber sections.
Measure and cut eight 2-by-4-inch lumber sections about 28 inches long with a circular saw for the seat posts. Stand four posts at the corners of one of the longer rectangles, drill pilot holes through the rectangle into the posts and secure the posts with 4-inch wood screws. Place the second longer rectangle over the posts so the top of the rectangle is flush with the tops of the posts, drill pilot holes and secure the top rectangle with 4-inch wood screws. Repeat this process to create the frame for the shorter section.
Measure and cut sections of 3/8-inch plywood to fit the top, sides and front of each seat frame with a table saw. Drill pilot holes through the plywood into the frames at 4-inch intervals and secure the plywood sections to the frames with 4-inch wood screws.
Measure and cut four sections of 2-by-4-inch lumber about 24 inches long; these sections form the posts for the booth backs. Miter one end of each section at a 15-degree angle. Stand one post at each end of each seat so it angles back toward the wall.
Drill a pilot hole through the back of each post at a 45-degree angle into the top of the seat. Insert and tighten a 6-inch wood screw through each pilot hole to secure the back posts to the seat.
Cut 3/8-inch plywood sheets to fit each seat back. Stand the plywood sheets against the back posts, drill pilot holes through the plywood into the posts at 4-inch intervals and secure the drywall with 4-inch wood screws.
Fill the exposed screw heads with wood putty. Sand the plywood with a palm sander to obtain a smooth surface. Stain or paint the booth sections to match your kitchen decor.