This thing is crazy comfortable, like a big, inhabitable shell that is soft on the inside. Pretty cheap to make, though the end product is a little heavy and bulky.
Step 1: Preparing the Barrow
I got my wheelbarrow for free by posting a wanted ad on craiglist. They are also plentiful at the dump and in suburbua in general, where people tend to buy them for one or two projects and then never use them again. Ask around.
This wheelbarrow had been used to mix concrete. I removed the cured cement with a hammer and screwdriver. Light, rapid taps will crack a lot of it off; get the rest by chiseling and scraping with a flat head screwdriver.
Then I used a Dremel to cut the bolts that held the frame onto the barrow since they were rusted together. The rest is staightforward and heavy on the elbow grease: sand off the rust and old paint with 60-grit sandpaper, then 100-grit, then wash the loose rust, dust, and paint off with a stiff brush and hot soapy water. Last, clean it again with a rag and denatured alcohol.