Cut four pieces of wood, 14 inches by 14 inches square. Each piece of wood should be about one inch thick. Use a power miter saw to cut the wood.
Drill two ¼-inch holes in two opposing edges of two pieces of wood. Four holes in each piece. The holes should be about two inches from either end. These will be the left and right side of your LP record storage shelf.
Insert ¼-inch wooden pegs into each of the holes drilled in step 2.
Drill two ¼-inch holes in each corner of one side of two different pieces of wood, about two inches from either end. These will be the top and bottom of your LP record storage shelf.
Pour wood glue on the pegged edges from step 2.
Insert the pegs in the holes in the pieces drilled on step 4 so that the four pieces of wood form a 14x14 inch square shelf. Clamp the pieces together, and allow the glue to dry.
Sand the entire surface of the LP record storage shelf until it is smooth all over. Use sandpaper.
Finish the shelf however you want. Use wood stain, wood finish or paint.