Prudent Home for this amazing easy-to-do design. Visit their site for complete instructions.
I did make a few adjustments to fit my space. I painted my pallets white and used 36" metal rods for the side handles, which I spray painted bronze to give a uniform look. I used a twin mattress from my parents attic and bought a waterproof, bug proof mattress cover from Tuesday Mornings. Here are all of my building materials:
Pup helped me pick which sides should face front (the sides he didn't chew). I strongly suggest finding two identical pallets with planks wide enough to fit the base of the caster wheel. Trying to level out and join two mismatched pallets took some blood, sweat and a few swear words.