It took three pallets. One afternoon. And a bunch of nails, we had to lay around. The seat is stacked pallets, cut to size. By size means, if you want more of a bed/lounging place, no cuts are necessary here. We wanted more of a loveseat (and we are both short) so we (who am I fooling here?)/HE Cut the stack of 3 pallets, straight down; making two stacks of 3 pallets. A circular saw was used, although you could use and hand saw; if that’s all you’ve got. Pallet boards were nailed to the back part (the part that will go to the house or porch) with another pallet board nailed across the back pieces for stability. The arm rests were fashioned from the little foot blocks that hold the pallet off the ground and extra pallet boards.