What basement recreation room has enough storage? And what room like this can't use a little more seating capacity? This easily built combination from the Better Homes and Garden project series fills both needs in style.

The storage is in the large, underseat "drawers." They're really roll-out bins that can hold a whole floorfull of toys. And, because they're on casters, they make picking up a snap. MATERIALS

To build the three-part project in the dimensions shown, you'll need:

2 sheets of 3/4-inch plywood

1 1/2 sheets of 1/2-inch plywood

8 lineal feet of 1x2s

6 lineal feet 1x4s

12 casters. DIRECTIONS

1. Cut and assemble the sides of the three separate bases. Use 3/4-inch plywood and make them 14 inches high. The corner unit is a 2-foot-square box. The single base is 30 inches wide and the longer one extends 5 feet.

2. Add the center divider in the larger base and then nail 1x4s to all the front edges as shown.

3. Cut the 3/4-inch plywood tops for the two seating units and attach with glue and finishing nails.

4. Build a 2-foot square of 1x2s on edge to fit over the corner unit and nail it to the plywood edges. For the removable top, frame a piece of 1/4-inch plywood with 1x2s. Miter joints here will pay off in neat appearance. The top isn't attached - just lift it off for access to the space beneath.

5. Measure the openings and build the three bins to fit. Be sure to include the casters in measuring the height. Assemble back, sides, and bottom of each bin, and attach platform casters. Lastly, cut the fronts to clear floor by 1/2 inch and nail in place.

6. The three sections of your project will be heavy enough to just set into place in most instances. But if you'd like to anchor them together, drill holes through the two ends adjoining the corner unit and attach them with bolts and wing nuts. This way, they are easily disassembled for moving.