To make this bed you’ll need pallets, 2 x 4 lumber, a drill, screws, a saw, measuring tape, rope, a mattress or cushion. Measure the size of the mattress or cushion you’re putting on the pallet and figure out how many pallets you’ll need. Take into account the space you’ll need for the rope at the ends. Slide the 2 x 4′s through the inside of the pallets, one on each inside edge of the pallet and one through the middle. Screw the 2 x 4′s to the sides and middle of the pallet. Cut off 2 x 4′s that are hanging past the length of the pallets.