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)

Step 2: Axle

Cut a 3/8" threaded rod to 17" in length - grab a few nuts and washers along with a couple of 8" wheels.

Step 3: Drill

Drill out the center of the hinge with a 3/8" bit.

Step 4: Insert Axle

Slide the threaded rod through the hinge and center it.

Step 5: Lock in Axle

A washer on either side of the step, double nut to lock in place (it also gives proper spacing/clearance for the wheels).

Step 6: Add Wheels

A washer on either side of the wheel and another double nut set on the outside (end cap optional).

Step 7: Ready to Roll

Done - ready for use as a step to help load and unload.

Step 8: Fold

Collapses for convenient transportation and storage.

Step 9: Flipped to Position

Flipped into position.

Step 10: Add Padding

Your basic foam noodle padding - slits cut to slip over stool feet / edges. (foam held in place with Velcro cable ties found in any office supply store)