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Start with ¾" plywood that is twice as wide as the depth of the cabinet and as long as one side and top/bottom. I crosscut the top and bottom off of one end and set it aside. Then, using a ½" dado stack in my table saw, I cut a series of ¼" deep dadoes across the sides. Make the spacing between them uniform so that the drawers are interchangeable. Finally, rip the sides and top/bottom in half to separate them and assemble the cabinet however you please. If you want to hang it on a wall, attach a French cleat to the back at the top and a batten of equal thickness at the bottom.
Here’s a traditional Swedish farm accessory for gunk-laden soles. The dimensions are not critical, but be sure the edges of the slats are fairly sharp?they’re what makes the boot scraper work. Cut slats to length, then cut triangular openings on the side of a pair of 2x2s. A radial arm saw works well for this, but a table saw or band saw will also make the cut. Trim the 2x2s to length, predrill, and use galvanized screws to attach the slats from underneath. If you prefer a boot cleaner that has brushes, check out this clever project.