Here are the things you will need:
- discarded wooden shipping pallet
- measuring tape
- pencil or marker
- hand saw
- drill or screw gun
- wood screws
- orbital sander
- sanding pads
- casters
- 1/8″ drill bit
- paint or stain
- stain pad or paint roller handle
- roller sleeves
- paint pan
- sealer
- painter’s rags
- stencil
- spray paint
- pillow-style dog bed
Source: http://www.hgtv.com/decorating-basics/make-a-mobile-dog-bed-from-shipping-pallets/index.html