How to Hide a Water Heater
1- Measure Water Heater height, width, and depth.
2- Cut to your measurements 1 in 4 in (2.5 cm / 10.2 cm) boards.
3- Assemble the boards to your cabinet into 2 rectangular frames.
4- Cover with plywood over the large middle section.
5- Screw the frames together to make an L-shape in the corner.
6- Assemble your cabinet with a rear support leg.
7- Nail plywood or wooden boards above the cabinet.
8- Slide over your water heater to cover up the cabinet.