Cut two of the 2-by-4 boards into four 2-foot pieces each, equaling eight total, to form the floor of your cart. Cut the third 2-by-4 in half to create the 4-foot sides and handles. Cut the width of the ends of each side panel roughly 6 inches in to create handles with a small enough diameter to wrap your hand around. Cut the rubber tubing into 6-inch sections to use as a comfortable handle grip. Plane and sand the handles until the rubber tubing slips snugly over the ends.
Place the side boards parallel to each other about 2 feet apart. Lay the floorboards between the sides, perpendicular to them, with the raw cut ends butting up against the sides. Start at the opposite end from the handles, working back toward them, leaving at least 1 foot on the handle end exposed. Nail through the sides into the ends of the floorboards using two nails each.
Measure the wheel from the outer edge to the center. Subtract that length from 30 inches. Cut two sections to that length from the final 2-by-4 so that when the wheels are attached to the 2-by-4 it totals 30 inches; these will be the wheel mounts.
Flip the cart upside down. Nail one wheel mount to each side of the front of the cart, the opposite end of where the handles are. Attach the axle and wheels to the end of these boards using the pipe saddle clips.
Cut the remaining board into 30-inch lengths. Nail these to either side of the cart floor area on the handle end of the cart. Flip the cart right side up and paint it for protection against the elements.