This was an easy project that only took a few hours from start to finish. Not including the stain and polyurethane, which I had on hand, total cost was $40.00.

Step 1: Materials

-Pallets (x2) -Foam topper (varies depending on pallet size) -Fabric (2 square yards) -Staple gun -Palm sander -Stain of choice -Polyurethane -Finish nailer -3 inch blocks (x4) (optional)
<p>very interesting. And the idea is also suitable for outdoor use.</p>
This would also make a great dog bed.love it.
Nice idea... it seems to be quite interesitng in deed!!!

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