To obtain OTU table, one will need to download raw reads (usually in a fastq.gz format) by accession number. If files are multiplexed - demultiplex first and then recreate OTU or ASV tables.
There are several pipelines that can help with it, such as Qiime2 and Mothur.
In qiime2, there is additional plugin q2-fondue (https://library.qiime2.org/plugins/q2-fondue/41/), which can help with obtaining data from repositories by accession numbers.