Use sand paper to sand the wood round. Wipe clean with a dry cloth.

Use black acrylic paint and a foam brush to paint both sides of the wood round. Let dry completely.

Paint over the black with chalk paint. A thin even layer works best. Let dry completely.

Use 400 grit sand paper to gently sand the chalk paint until smooth. This is where you begin to distress the tray so you can see some of the black paint underneath. Wipe gently with a dry cloth when finished.

Use a brush to apply wax to the tray. Let set for 24 hours to cure. If the wax is still sticky after 24 hours, wipe off gently with a lint free cloth and let set for another day until cured.

Once the wood tray is fully cured, attach the handles to the tray. Flip the tray over so you are working on whichever side is the bottom.

Use a ruler or measuring tape and a pencil to measure and mark where the holes for the handles go on either side of the tray. 

Mark the distance between the holes for handle screws.

Use a drill with a 3-3/2" drill bit to pre-drill into the wood on the bottom of the wood tray. 

Once the holes are all drilled, attach the handles with a screw driver. Place the handles on the top and screw them on through the bottom. The screw heads should end up on the bottom of the tray.