As I’ve said before, if you can successfully dismantle a pallet, you basically win a free stack of lumber. Which means, anything you can build with 1×4’s and 2×4’s you can build with the pieces of a pallet. If you already know that you will not be needing the pallet shape for your build, and if you don’t need the full length of the planks, a (sometimes) simpler way to remove them is to just cut them free with a saw.
Now, sand EVERYTHING.
Lastly, place your top planks, and tack them down (I use a nail gun).
Add a sealer coat – And we’re done!