I have seen a few similar racks and decided to make one suited to my needs.
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Step 1: Find a Suitable Pallet
Just about any pallet that is in good condition will do.
Step 2: Disassemble the Pallet and Stain the Pieces.
I used a sawsall to cut through the nails and to cut the pallet down. I cut mine at the first taper as this gave me plenty if room to work with. I then stained (with the kids help) the boards. I used "gun stock" for the uprights and "golden oak" for the boards.
Step 3: Base Plate and Shelf Support.
Take a narrow pallet board to fit the base and a wide board to secure the back. There should be little to no cutting required. I went for the rustic look. Next add your upper shelf supports. I made these high enough so I could fit a tumbler glass on the lower shelf.
Step 4: Face Board and Upper Shelf.
I then added the upper shelf. Once nailed in place, I secured the first and only face board. This is placed to both conceal the shelf supports and provide a lip for the bottles.
Step 5: Add the Last Two Back Plates.
Add the last two back plates and you're done. It should be noted that I didn't use a tape measure for any of this. I just kinda pieced it together and went for a rustic look. I did use Gorilla glue and a nail gun for a tight fit though. You could use a single color stain but again I like the two tone approach. Have fun and be creative!