I don't mean to jump in ahead of or answer for
@Sleepydoc , but I am quite certain the intention of the comment was that adding a plywood skin around the steel stand to cover the steel in a wood-type aesthetic would give some gusseting strength by the plywood itself.
If you fixed the stand to drywall studs, this would be similar to gusseting but is probably not recommendable since it is insignificant enough strength to be an unnecessary complication being attached to the wall. Drywall studs would not do much in terms of gusset strength for the stand.
If you wanted any gussets, my recommendation would easily be for trapezoidal gussets in the corners at the leg tops under the top-surface frame. These could either be 1/8" to 1/4" flat sheet/bar pieces about 2" wide and 3-6" long welded inside one leg tube surface and up to the bottom of the top frame or square tube (1-1/2" ideal, 2" works) mitered on both ends for the trapezoidal profile (about 4"-long on longest side) and welded in the same corners.
In this image, top frame is shown in green, leg in pink, and gusset in blue (either flat bar/plate/sheet or square tube).
I still think 2" square tube welded properly should not need gussets in your application, though they are a pretty simple and cheap insurance to prevent failure in support.