Step 1: Supplies

A pallet
Four-14 inch 4 by 4's
Two-41.5 inch 2 by 6's
One-48.5 inch 2 by 6
Two-31.75 inch 2 by 4's
One-39.25 inch 2 by 4
Two-46 & 1/8 inch 2 by 4's
A piece of carpet 36 by 40 inch or a dog bed

Tools needed: (the tools pictured above are what I originally planned to use but then used many more)
A drill
A driver
A hammer
A crowbar
A chisel
Various size screws
A circular saw

Step 2:

First pry off the top and bottom support board on the bottom. Then measure 4 inches in on the cross support and cut that off, do this to each corner.

Step 3:

Next draw a 4 inch by 4 inch square, do this to each corner and cut. Then use the chisel and clean out the corners.

Step 4:

Now measure 6 inches in and draw a line across all the 14 inch 4 by 4's. Line up the 6 inch line so that it lines up with the bottom support. Then put a 3 inch screw in diagonally to hold the 4 by 4 in place. Do this to each corner.

Step 5:

Next put the 46 & 1/8 inch 2 by 4 through the bottom. Then put the cross support you pried off in the beginning on and use 2 2 inch screws on each side. You then need 10 more 2 inch screws. Put 2 in each cross support in to the board you put through and put to into the 4 by 4. Then do this to the other side.

Step 6:

Now take the two 31.75 inch 2 by 4s and put them in between the shorter sides and put a 2 inch screw in sideways at each end. Then take the 39.25 inch board and put that in between the 4 by 4s on the back. Now put a 2 inch screw in sideways at each end.

Step 7:

Now you just have to put on the top boards. You are going to need the 48.5 inch board and the two 41.5 inch boards, the 2 by 6's. Now cut a 45 degree angle off on each side of the 48.5 inch board. Then cut a 45 degree angle of one side of each of the 41.5. Next position them on top and put 2, 2 inch screws in each board.