We now have a piece of board whose shorter dimension equals the length of the A tray's floor piece. Ideally, the piece's longer dimension is sufficient to yield:

* the width of the floor piece, plus
* the depth of the front wall piece, plus
* the depth of the two end wall pieces.

It is efficient to cut these pieces from the same piece of board, provided it is long enough. If not, it is wise to cut another piece of board to the length measurement of the floor now, before the fence is moved. But we will assume that our board is long enough for both pieces.

The piece of board is turned 90 degrees from its orientation in the previous step, then:

1. The front wall and end walls will be cut to depth,
2. The floor will be cut to width, and
3. The end walls will be cut to length.

The depth of the front and end walls is 4.0 cm in our example. Cutting pieces this narrow using our board shear presents problems if one attempts to use the fences. The fence ruler only goes down to about 8 cm. One could use the outside fence, but the one on our shear is cumbersome and not all that accurate, for which reason we scarcely use it. Fortunately, there is a way to cut narrow pieces easily and accurately.

First, the board is situated so that it just overhangs the cutting edge of the shear on the right. The fence is nudged up to the board on the left and locked at the nearest measurement on the fence ruler that will make it easy to subtract the depth measurement, and the board is cut.

In our example, the depth measurement is 4.0 cm, which will be easy to subtract from any number because it ends with ".0". But of course this is not always the case.

If, for instance, the depth measurement was 4.6 cm, we would stop the fence at the largest measurement that (a.) ends with ".6" and (b.) leaves a bit of board overhanging the cutting edge. Let's say that measurement was 58.6 cm. The board would be cut, the fence would be moved to 54.0 (58.6 minus 4.6), and the board would be cut again, yielding a piece 4.6 cm in width.

In our example, the fence is stopped at 61.5 cm, and the board is cut.