Here's a photo of a recent desk that was made with a top for storage. The desk is built in parts and is screwed together on site. This is finished in lacquer. It was stained to match some existing work that had been done years earlier.
The desk has drawers each side with a pullout above the 3 drawers. The top section has wide stock used and is rabbited together. The bottom drawers are sized for file folders and the top and bottom drawers each side have dividers built of solid red oak.