Step 1: Find some pallets

Best if the two pallets are the same size.

Step 2: Cut the two pallets in half

Cut one along the direction of battons and the other across.

Step 3: Build in structural support

Trim the pallets that make the sofa arms and re-use spare pallet battons to infill the sofa arms
and add support.

Step 4: Screw the pallets together

I used decking screws to secure each of the pallets to one another.