Cut legs A & rails B, C to size. Cut hand hole & mortises for hinges in back rail. Cut half lap joints in legs & rails. Lay assembly on bench & clamp swing-leg assemblies on top in open position. Make sure top edges & outside faces of swing-leg rails
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It would be a best option to come up with the utilization of the wood pallet in the project designing of the wood pallet wheel barrow work for your garden use. Here the image would show you out the barrow shaped box as put with the round wheel effect for its easy movement.