lorrie –
Just start with a 3/4″ rough grade plywood as the base, then cover with another 3/4″ plywood sheet, but use the highest grade you like since this will be the finish layer. The hardwood style arm rail molding then fits into the stair step pattern you create around the bar front and side edges.
We can provide you with the material if you like. The new store area is at: http://www.barmarket.com
Compare our prices to Rockler.