This project was done for my mother, she wanted a cart to move things around on deck. I unfortunately do not have progress pictures of this creation however I listed the steps that I still remember below.
First, cut the for legs (2 x 2 x 30 inch) and cut the 2 x 2 inch squares out of the base boards (1/2 x 16 x 26 inch). Sand the ends of all legs simultaneously by tying them together. Similarly for the two base boards. Then cut the rails for each base board (1/2 x 12 width rail and 1/2 x 22 length rail). Use wood glue and clamps to secure the railings, after which sand the base boards with railings together. Next, add an extra railing to the bottom base (8 inches appart center line to center line of the edge railing) and drill the holes for 1/4 diameter wooden cylinders. Finally clamp down the two base boards with the legs and glue them together. This is easier if equal length spacers are used between the bases. Add the wheels, the 9 inch length cylinder railings and the handle.