Here's how to create a beautiful coffee table from a pallet.

Step 1: Materials and Tools

Materials
- Wooden Pallet.
- Sandpaper
- Tack Cloth
- Disposable Gloves
- Wood Stain of desired color
- Staining Pads
- Caster Wheels x 4 + Screws
- Plastic Sheets / Newspapers to protect floor

Tools
- Hammer
- Screwdriver / Wrench

Step 2: Sand the Pallet

Sand the crap out of it. This is the most time consuming step. The smoother the pallet, the better the finish and gloss will be after staining.
I started with a number 80 sandpaper and then smoothed the pallet with a number 220 sandpaper.

Step 3: Wipe Down Pallet With Tack Cloth

Wipe down the pallet thoroughly so that the stain is applied evenly.
Tack cloth is kinda sticky, so I would recommend using gloves. You can probably use a damp cloth instead of tack.

Step 4: Stain It

Using staining pads, apply an even coat of stain on the pallet.Let it dry for 2 hours / overnight. Apply again if you want a darker color.

Step 5: Attach the Casters

Screw in casters on each corner.
I had an issue with this where my wood started splitting because the screws were too thick. In that case, try drilling a small hole using a thinner screw first, and then screw in the actual thick screw to attach the casters.