Here's what you need to make these:
2 cardboard crates per 1 hanging file box (make sure they are the same size or if you are going to make a matching set them make sure you are using all the same sizes of boxes. These are not all created equal so pay close attention.)
Black spray paint (or whatever color you want. Black is nice because it has good coverage)
Black masking tape (I found mine at Walmart but that was years ago-not sure where to still find it. I have the standard 3/4" width of masking tape but actually a bit wider would be easier).
Decorative paper (2 12x12 sheets per hanging file)
To begin find your matching boxes.
As seen on: