I made a desk like that by using Ikea kitchen cabinets cuts down by 5 or 6 inches, and put a butcher clock counter on top. The ones in your example look like the newer Ikea cabinets with legs, I used the old ones, about 12 years ago.

To clarify, my desk was a 30" tall cabinet cut down, plus legs, Your picture looks like a 30" cabinet unaltered and without legs.