Step 1: Tools and Materials
A crowbar, wonder bar or nail puller.
A claw hammer.
A tape measure.
A speed square.
A a skill saw.
A drill bit, for pilot holes, the same size as your screws shaft.
A screw bit that fits your screws.
2 ½ or 3" and 1 ½ screws. Coated, galvanized, or not, your call.
A stack or so of pallets.
If you have better, different, or want to use store bought # 1 pine that's cool. I used pallets because they are free for me, and cheap for anybody. If you buy pallets be somewhat picky. Pallets get used hard, often the wood they are made out of is not of decent quality for anything but pallets. Pick good pallets.