I started out with this old seat and a steel wagon frame w/ nothing on it but the wheels. It is built out of poplar. I have been working on it for about 8wks in the evening, when the warden would allow. I built the seat first for my dads xmas present then finished up with the wagon bed. He has not seen it yet, delivering it tomorrow. It has removable front and rear panels, the bed is floating on 4 post that are welded to the frame, the bed and can be removed by unbolting the break pedal and 2 unions at the break lines. I installed a ball valve to use as a break lock. I have not changed the wheels yet but I will.