You will need a few tools to get the job done. Drill, drill bit and phllips bit, hand saw (or power saw), 2-1/2 & 3 inch screws, tapemeasure, pencil, square & a sander. I used a 44x32" pallet, a 2x1x36" scrap wood for support& a 7' 2x4 for the legs.
Step 2: Cutting the pallet as needed
The pallet I am using is 44 x 32 inches. I cut a small portion of the pallet to use for the back rest. With drill/screw gun drive 3, 3 inch screws anchored the back rest to the seat of the bench for support also to hold into place before I get the side supports on. You can use anything for the side supports.
Step 3: Side support
I also found small scrap 2x1 inch wood for side supports. To be honest I held them into place and marked the future pilot holes as well as marked the lines to cut the sides to fit then screwed them into place. I also had a small piece of 1x2-1/2 lumber I used as the bottom support on both sides. You dont have to follow this but I wanted to make sure it wasn't going anywhere. You could also use two pallets lumber to make this bench.
Step 4: A lil sanding
Once the supports are in place I decided to give it a once over with a sander to clean up some of the rough edges before adding the legs.
Step 5: Attaching the legs
I wanted my bench to be 16" from the ground. I measured and cut each 2x4 at 16" then attached them to the sides both on the front and back for support. I used 4, 3" screws to anchor the legs to the bench.