All you need is....
3, 1"x4"x8' pieces of wood
Nail gun or hammer and nails
Start by cutting the first piece of wood directly in half and cutting the ends at a 45 degree angle for the 2 runners.
Cut dog ears on all corners of the 33" piece.
Paint both of the running boards red, or whatever color you choose.
Stain all of the other pieces the same color, or paint them if you like.
Now, it's time to start assembling the sled. Place the two runners down flat on the table and lay the 13" support beams across the top. Secure them with wood glue and nails.
The attach the crossbar to the top by the same method.
Lastly secure the seat of the sleigh again with wood glue and nails. Put the longer piece in the middle and the two shorter pieces on the side.
For a nice finishing touch you can stencil on a design, attach a wreath or hang an old pair of ice skates.