What you need:
1. Mark the spots for the drill holes on the top of one plaque: start with the center hole, then mark the rest, spacing them 2 inches apart and 1 inch from the edge of the wood (A). Tape together the two plaques with the tops facing out. Drill the center hole with the 1/2-inch bit and the others with the 7/16-inch bit, going through both plaques. Remove the tape.
2. Glue a dowel cap on one end of each dowel. Use the remaining 4 dowel caps to create feet for the base by gluing them, flat side against the wood, to the bottom corners of a plaque. Drill pilot holes in the caps' hollowed centers (B) with the 1/8-inch bit, then secure the caps with wood screws.
3. To assemble the holder, attach the plaques to the ends of the threaded rod with the hex nuts, washers, and acorn nut (C). To install the rolls, thread the uncapped end of each dowel through a hole in the top plaque, then through a roll of gift wrap, and into the corresponding hole in the base.
