Up-cycling time! I needed a sewing table so I bought plywood and wooden legs (28 inches) at Home Depot and cut the wood to an appropriate size. For me, 24 by 27 inches. Each zig-zag row was 25 tops and there was about 30 rows. So you will need about 750 tops for this project, probably 1000 to be safe. No small feat! My beautiful roommate works at a restaurant and I asked them to save all of their pop tops to supplement my own collection.
What you will need:
A lot of beer
Old table/Goodwill or yard sale table
Glue gun
Sandless grout and/or polyurethane and/or Plexiglas
(You could just use grout, you could grout and then put polyurethane on top, you could just use polyurethane, or you could place plexiglass on top.)
You may also need a hammer to flatten out some of the tops.
Make sure you mark the center of the table and work from the center out. Have a pattern laid out before you start gluing, because you need to make sure you have enough of each color. I chose a chevron stripes pattern! The purpose of gluing them first is so when you add the grout or urethane, they won't move or float around.