Sand down your pallets to remove rough areas, especially around the sides and edges. Use medium-grit sandpaper or an orbital sander. Vacuum the pallets to remove dust and wipe down the sanded pallets with damp rags to remove any fine particles.
Lay the pallets side by side on the floor and attach them together with metal brackets. Drill screws to secure the brackets to both pallets so they stay firmly secured to each other. If you are stacking more than one level of wood pallets, stack another layer of pallets and secure those to each other with brackets and screws. Then, secure them to the first level of pallets with brackets and screws so the entire pallet base is secure and solid.
Turn the pallet base upside down. Attach a locking caster to undersides of each pallet in the far corners. Since your base level is constructed of two pallets, each pallet will have a caster in each corner, calling for eight casters in all. Screw each caster into the corner with the drill according to the directions that came with your casters. Turn the pallet base over.
Push the rolling pallet base where you want it, but preferably against a flat wall that will double as a couch back. Lock the caster wheels. Place a twin mattress on top of your pallet base.
Place a fitted sheet on your twin mattress and dress the mattress with any fluffy comforters or plush throws that complement your rustic décor. Position large and medium throw pillows or floor cushions against the flat back wall to make a comfortable back rest area for your rustic couch. Use smaller throw pillows as accent pieces for your couch. The pallet base underneath the mattress can be used as additional storage space in your room.