There is provided a set of furniture components formed as rectangular panels comprising a first panel (1) and a second panel (2), wherein an edge (16) of the second panel is insertable into a groove (6) of the first panel (1). A separate and flexible tongue (3) is arranged in an insertion groove (4) of the groove (6) and the edge (16) comprises a tongue groove (5). The separate and flexible tongue (3) is insertable into the tongue groove (5) for locking the panels to each other in a first direction, which is perpendicular to a main plane (MP) of the first panel (1). Moreover, the edge (16) of the second panel is configured to cooperate with the groove (6) of the first panel (1) for locking the panels to each other in a second direction, which is parallel to the main plane (MP) of the first panel (1). The mechanical locking system of the set comprises a plug (21) configured to be inserted into a hole.