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I got this design online... and chose it for its simplicity and structural rigidity (the cross-member and axle form a nice solid box). I suspect this topic may have been beaten to death, but I'm new to the forum, so forgive me. I've used this cart for a year now, and it has held up well. Boat is a Riot Edge 13. Here is a parts list and brief description of the building process for those interested.
All PVC is schedule 40 1.25"
|Hollow Al rod (axle)||x1|
Cut PVC and foam to desired lengths (I did not specify, as this can vary based on the kayak). Note: The holes in the foam are too small to accomodate the PVC. A trick I learned (thanks Youtube) is to use the rough end of a hand cut piece of PVC as a bore... and drill out a larger hole through the foam. This is done by hand, and takes less than a minute per piece.
Test fit pieces, then drill holes for the axle and the eye bolts (note: the eye bolts are only shown in the one picture with the kayak attached to the cart... I added them after I took the first set of pics). Cut axle to length and drill holes at either end for the cotter pins. Test fit all pieces.
Disassemble then cement appropriate surfaces and assemble (don't accidentally cement the pieces you want to be removable!).
My kayak is pretty shallow, so to stow the cart in the stern hatch, I remove the eye bolts and foam-covered arms, as well as one wheel.