Arrange all the materials and prepare to work on a wide, sturdy table. Put the 2 x 4 on the table and measure the length of the legs of your foot stool. 10 to 12 inches would be appropriate.
Mark each leg length using a pencil. If you decide to make a 10 inch high stool, make four separate 10 inch marks on the entire length of the 2 x 4.
Saw off the 2 x 4 according to your measurement. You now have four pieces of 10-inch legs of your foot stool. Smooth with sandpaper.
Put the wood plank on the table and measure how long your foot stool would be. Saw off the plank until it reaches the desired measurement. Twelve inches is adequate for most.
Apply wood glue on one end of each leg
Lay the wood plank upside down and attach the legs on each side. Lightly tap with a hammer upon attachment. Wipe off any excess glue that may squeeze out. Let dry for 2 minutes.
Let the foot stool stand and drive a nail on the center of each corner to better hold the legs in place. Let the glue dry completely.
When the glue is dry, smooth all the rough edges and either apply paint or varnish to decorate.