I started by cutting the pallet in half lengthwise with a jigsaw, leaving the center board on the side I wanted. I then cut the edges (one being the original outside edge or board, and one being what was the center board) straight, meaning I cut off the wood “scallops” pallets usually have. I then added 2 boards underneath, which were needed for what I had planned for the top.
2×4 legs were screwed in from 2 sides of the top.
I then cut off the remaining boards from the side of the pallet I cut off. These were not as long as the boards left on the pallet because of leaving the center board. I did not have any other pallet pieces that were narrow and long enough to fit in between the existing pallet slats. But with the remaining shorter pallet pieces I could patch the top together, thus the reason for the two boards underneath.
After some sanding and painting, I cut the boards as needed and nail gunned them to the bench. I also added a 2×4 perpendicularly to the legs for extra support. This piece works well as either a bench or a great coffee table.