My Heart-Cutout Pallet Wagon:
First, the base is two pieces of plywood held together with wood screws for extra support. I used two pieces, but depending how big your wagon is may make it possible to use just one piece. I used a pre-made wagon with a flatbed that I had around.
Then I cut pallet boards to match and screwed them horizontally down the frame of the wagon. I did have to cut the last piece a bit since it was a bit longer than the plywood base. Next, I found four similar posts to hold the rails in place. I used a couple of leftover posts from a small fence and cut them into four matching pieces. Next, I cut the two front posts a bit shorter. I used more leftover fence pieces to create the side rails.
The back is a piece of plywood. I cut a heart design out of the middle and screwed it all together. I spent hours sanding using a belt sander and hand sanding. Finally, I used Old English and a few other wood polishes to finish it.
Screwed it all together and sanded for hours by hand and with belt sander, I used old English and other various furniture and wood polishes. Now it's handy AND cute!