I used one pallet and a few boards off the back of it. Cut two 4x4 posts into four 18.5 inch legs. Attached posts with 10X3 wood screws on the sides and 10X2 wood screws on the front and back due to thinner wood and I didn't want it to crack. Good idea to drill pilot holes for the longer screws as the posts were a very hard cherry type wood. Covered up the ends with boards from the back of the pallet and some small finishing nails. If they are damaged or bad you can just take a few from the extra pallets you may have lying around. Sanded the top and sides to get rid of the rough feel and then covered with a clear gloss to protect the wood.