Here are the thins you will need:
- wooden shipping pallets
- tape measure
- nail puller
- hammer
- 1 1/2″ finish screws
- stainless steel finish nails
- chop saw
- carpenter’s pencil
- drill
Source: http://www.hgtv.com/handmade/how-to-make-a-wood-pallet-dog-bed/index.html