I see allot of pallet furniture that aren't very comfortable or easy. I've done this many times because it's so east and cheap!
Step 1
Take a old chisel and put it between the planks like on the picture. This way you hit the nail and you don't split the wood. It costs very little energy. You need 5 pallets preferably the same color and size. Take from 3 pallets the second and the fourth plank away.
Put two pallets on top of each other and fill the third pallet with all the planks you've now got. This results in smaller gaps between the planks. Much more comfortable!
Step 2
Take from the fourth pallet 2 of the legs and put them on a angle next to your pallets. The picture will explain. To make it all fit you need to cut a small edge of the blocks on the bottom. Draw the same triangle of both the blocks but do this mirrored! My triangle was 2 by 5 centimers.
Step 3
Saw this triangle away and nail the plank on a angle to the 3 pallets. The angle should ofcourse be the same on both sides. Also attach a plank to the middle blocks.
Stap 4
From the last pallet you remove the 3 legs and than you attach it to the other pallets. Saw the backrest a bit shorter if you like.
All in all it took me 30 minutes. Searching for the pallets took much longer :D