Just for the picture. Link takes you to a site about nursing students! Upcycle an old filing cabinet. I like the idea of adding wood to the top of the filing cabinet; the wood makes the filing cabinet look more like a piece of furniture.
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
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.