Choose a quality furniture piece to build. If this is the first time for a project of this type, the less complicated the plans, the better. Shelving units or tables are great children's furniture starter projects.
Select the type of wood required for the building project. Pine is a less expensive wood and does hold up well. Particle board can splinter and warp easier than solid wood pieces. It is not recommended for building children's furniture.
Choose a pattern for the piece of furniture being built. Various patterns are available on the Internet. The local library has various books on wood furniture that offer a selection of patterns. An existing furniture piece can be used as a template for creating children's furniture. The measurements need to be adjusted for the child's size.
Cut the wood to the various specifications required for the furniture. Lightly sand the pieces before assembly. This will remove any raw cut edges that may not join up properly. Be careful to do just the right amount of sanding. Extensive sanding can remove too much wood, which could cause the edges not to be flush.
Assemble the children's furniture pieces with the wood screws. Keep the screws flush with the wood surface. Countersinking the screws would require filling the screw holes with putty or wood buttons to make the surface smooth. Either one of these is dangerous for a small child. If the putty falls out, it can be poisonous if eaten. The buttons are a choking hazard.
Sand the entire piece of furniture thoroughly, sanding with the grain of the wood. Pay close attention to edges and corners. These should be rounded slightly with sanding to make the children's furniture more kid friendly. Make certain to remove any burrs or splinters in the wood that could damage little hands.
Seal the children's furniture with a non-toxic stain or paint. Bright colors are more attractive to children. If the paint chips during play or use, sand the piece down and paint it again.