Lay a sheet of 3/4-inch plywood measuring 20 by 30 inches on top of two planks of 1-by-2 lumber measuring 40 inches. The 1-by-2 planks should be sitting on a 1-inch edge, and the plywood flush with one end and the side of the planks. There will be 10 inches of the planks overhanging the plywood for the cart handles.
Secure the plywood to the planks with 2-inch nails driven through the top of the plywood every 4 to 5 inches along the 40-inch planks. The plywood will form the base of the cart tray.
Lay two pieces of 45-inch-long 2-by-3 lumber (cart legs) flat on a work surface, 30 inches apart. Place the plywood and handles over the top, with one of the handle planks flat against the legs. Adjust the handles and plywood so that it is 15 inches from the top of the legs.
Secure the legs to the handle planks with four 2-inch screws driven through the handle plank into each leg. Lay another two leg pieces on the work surface, place the other handle over them and attach in the same manner as the first two legs.
Turn the cart upright so that it is sitting on the legs. Secure a plank of 30-inch-long 1-by-6 lumber between the top of the legs on each side, using 2-inch nails, and another two planks on each side that are level with the handle. Secure another two planks between the legs, 6 inches up from the bottom for stretchers.
Attach planks of 24-inch-long 1-by-6 lumber on the ends of the cart, at the same positions as the side planks. You will have a cart with a 15-inch-deep tray at the top, 10-inch-long handles and stretchers on the legs.
Turn the cart on its side so the bottom of the legs are exposed. Place a caster on the end of each leg and secure it with the screws that accompany the casters, driving them into the bottom of the legs with a drill. Turn the cart back upright to finish the roll-around planter cart.