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Magic Desks are specially manipulated base items that allow you to stack items on top of them, including other magic desks to reach arbitrary heights. Grouping large numbers of magic desks together allows you to stack large objects, such as Inspiration Collectors or Basic Telepads.
After placing the desired item on top, the magic desks can be moved to another room (and then deleted), leaving the stacked object floating in mid air.
The desks are all magic as of Issue 13, so the tutorial on making them is no longer needed. However, if you want to see the great lengths to which base builders have gone in the past to create a fantastic-looking base, see the links below.