A tree combines with a table to make a desk. When you think about it, a desk is just a table with more stuff. To make this more stuff, like drawers and such, you need more wood, and wood comes from trees. Add materials from the tree to the table and you have a desk.
When you finish the desk you turn to your friend and say, “It’s cool, eh (つくえ)?” Your friend looks at you and says, “S’coo’ eh? What?” “This desk, it’s cool. It’s cool, eh?” “Aw, yeah man. S’coo’ eh.”
Another way to remember this reading is to think about where you find lots of desks. That's right, in a school (つくえ).