Sand the two pallets smooth. Screw them together with the screw gun and the screws to make one long pallet.
Paint, varnish or shellac the pallets, depending on whether you want a color or the natural wood look. Let them dry.
Turn the pallet over and screw one wheel into each corner. Make sure all of the wheels are all facing so the couch moves easily.
Cover the quilted twin mattress with a sheet or other fabric. Place it on the pallet frame.
Wrap a quilt or bedspread around the mattress. This will give it a cozy feel and add more padding.
Place couch pillows, bed pillows and throw pillows on the mattress.