Set the safe down with its back facing up, then install a piloted %-inch rabbeting bit in a router and adjust the cutting depth to 'Ae inch more than the thickness of the back panels you are using. Rout the rabbets around the inside edges of the back panel openings, keeping the bit's pilot bearing pressed against the stock throughout the cut (above, left), then square the corners with a chisel. Cut two pieces of plywood to fit snugly into the openings and apply a thin bead of adhesive along the rabbets (above, right) and on the contacting surfaces of the plywood. Spread the glue evenly, set the panels in position, then use small finishing nails to secure them at 6- to 8-inch intervals.
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