Find a wood pallet. Be careful to find one that has an 'HT' marking for heat treated, as many without this marking are treated with chemicals and pesticides. Wash it down to be safe.
Roll landscape fabric tight over the bottom. Leave enough overhang on the edges to completely cover the openings (so your soil doesn't spill out). Use a staple gun to secure it every 6 inches.
Close up any gaps, cut away the excess, and secure the middle sections with a few round of staples. Use your hammer to secure any loose staples.
Make sure to level your ground and clear away any rocks and debris so your fabric does not get punctured.
Work one bag of soil in between the cracks at a time. Push the soil down and under as much as you can. A normal sized pallet will completely fill with 5 cubic feet of soil.
Clean off the excess, compress one last time, and plant your seeds in the provided rows.
Enjoy! Credit to all the other pallet farmers who have shared this idea in the past.