and it is what I'm about to do with a 2 drawer filing cabinet! Homemade desk : 2 ugly filing cabinets painted navy blue with white accents + 6 foot butcher block (an off the truck item) from Home Depot.
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Filing Cabinet Makeovers - Makeshift Desk This is a smart solution for someone who wants a customized work space. Paint a wood plank, length of your choice, and secure it to two symmetrical cabinets. A monochromatic palette styles this up a bit.
DIY Filing Cabinet Makeover - Used epoxy to attach cheap frames from walmart, painted entire thing using homemade chalk paint in swiss coffee color, then added new hardware and finished it with minwax paste wax to guard against scuffs and scratches.
For basement office: The Pottery Barn-inspired desk below has painted file cabinet bases, which hold the top of a disassembled IKEA Effektiv desk. The result is a charming corner work space. The full tutorial is available at IKEAhackers
DIY Desk Designs You Can Customize To Suit Your Style