Half of the spare bedroom in our basement is our toy room and I wanted to be able to host visitors without them being overwhelmed by our toys. The units on top are three separate units. We didn't divide the middle unit so we could use as book shelves. The open units on the bottom are tall enough for car elevators, etc. I like the half units on top for the plastic storage boxes where I have craft/art supplies (I don't want my kids getting that when I'm not in the room!). We used white paneling on the back of the shelving. We used a piece of trim on the bottom to cover up the legs, but I wanted to show you that the entire unit does not sit on the carpet. The totes are Martha Stewart brand from Home Depot. (I apologize for the blurriness of the last photo.)
We waited to paint until it was all put together, but if I could do it over again, I would paint the boards before assembling and touch up what was needed. I sanded in between each coat.