\documentclass[letterpaper,twocolumn,twoside,12pt]{book}

\usepackage{graphicx}
\usepackage{enumitem}

\AddToHook{shipout/background}[background]{%
    \put (0in,-\paperheight){\includegraphics[width=\paperwidth,height=\paperheight]{img/paper}}
}

\def\midrule{\vskip3pt\rule{\columnwidth}{0.3pt}\vskip3pt}
\def\botrule{\vskip3pt\rule{\columnwidth}{0.3pt}}
\def\toprule{\vskip10pt\rule{\columnwidth}{0.3pt}\vskip3pt}
\def\myref#1{(Table: \ref{#1} Page: \pageref{#1})}

\begin{document}

\tableofcontents
\listoffigures
\listoftables