Years ago, at the suggestion of a fellow ACer (sorry can't recall who) I bought two 18" x 20" x 20" Ikea nightstands (no longer available). It was heavily built with a thinner adjustable center shelf and casters. I mounted the caster spindles to use as spikes but left the wheels off. Still use the second one as a side table at my listening chair (in my dedicated listening room/office) but over the years used it's center shelf in the audio rack as needed. It fit everything very nicely that I've owned for the past 10 years (but I'm more of a minimalist than most here).
What attracted me was the small price and size. Years before I'd observed that the soundstage is interrupted by physical objects, so I wanted to keep the gear low and centered to minimize length of cable runs. So a couple of years ago after reducing my system some more (tiny Temple Audio mono-blocks and a DSPeaker DAC/preamp/DSP) finally dug out a piece of leftover shelving (12" x 3/4" x 43"), stained it (amateurishly), and inserted four spikes. Having a dedicated room (basement on carpet/pad over concrete slab) I located the shelf (a poor man's amp stand) roughly 4 feet out from the front wall which allows for 7 foot speaker cables.
Now I have a wide open soundstage (the 8ft x 13ft x 10ft front end of my room contains only six GIK 244 panels, audio system, ottoman) and the gear is close enough to my near-field listening chair to allow a 10 foot USB cable to run from my laptop to the DSPeaker. Note that I've never heard a improvement in sound quality from any tweak (beyond turntable support on a soft wooden floor), but the ultimate rack would be in the next, acoustically isolated, room.
