Measure, mark and saw a length of steel square bar three feet across. Measure two more pieces of square bar four feet , mark it and saw measurements. Determine how large the logs you'll be hauling will be and measure that length onto the steel square bar. Saw the square bar according the measure; here we will be using the measurement of nine feet.
Weld one of the four-foot measured square bars to open holed side of the three-foot measured square bar. Take the remaining four-foot square bar and weld it to the opposite side of the three foot measured square bar; the resulting shape of the welded bar should resemble a C.
Drill a hole on the outside of the four-foot measured square bars which are now attached to the three foot piece.
Slip the axle bolt through the inside of the drill holes on both ends of the four-foot measured squares. Attach the wheel to the axle by placing a washer between the bolt and wheel. Tighten the bolt to the outside of the axle holding the wheel into place between it and the bar. Put the other axle in the hole drilled on the other four-foot measured square bar and tighten the bolt.
Fit the nine-foot measured square bar to the middle of the three-foot measured bar which is attached to the wheels. Place the bracket over one end of nine-foot square bar and the other end over the middle section of the three-foot piece, creating a T shape. Measure three holes a half-inch apart and mark it on the bracket. Drill three holes along the length of the bracket, making sure to penetrate the square bar as well.
Place a bolt in the hole going through the square bar and bracket, poking through it bolt side up and place a washer over the bolt on top of the bracket. Tighten a nut down over the washer, follow these same instructions for the remaining two holes. Weld the ball hitch to the end of the nine foot square bar piece that is now vertical to the wheel frame.