First of all, the necessary materials:
You need to find a decent pallet, one which still can hold itself and is not too broken down. We personally didn't want to get a brand new one, as we thought that each scuff, patina and dent would add to the natural character and history of the pallet. Besides, we really wanted to make this project out of reclaimed wood.
We went to a pallet yard in the outskirts of the town where there was the possibility of choosing from hundreds of units. We eventually got an EPAL
(Euro Pallet) measuring 120×80 centimeters (31.50×47.24 in), which cost us around 8$.