Step 27: Drill pilot holes, countersink, then attach the front leg.
Drill two staggered pilot holes through the top piece and halfway through the lower board. Use the 3/8" bit to countersink the holes. Spread a generous amount of glue between the two pieces and attach with 1" wood screws.
Tip: Sometimes pallet wood is especially soft. Set the drill's torque as low as possible to avoid stripping out the pilot hole.