An alternative to the DIY PVC cart - easy to make, doubles as a step for loading / unloading and folds for convenient transportation / storage. It doesn't get much easier than this.
Step 1: Folding Step Stool
Needing a kayak cart, I was looking for alternatives to measuring / cutting / gluing (cursing*&$#! / re-measuring / re-cutting / re-gluing) a PVC cart. In the process, I came across this folding step stool. (ranging in price from $10 - $15 online or local store)