This kit enables anyone to make a pine serving tray. It includes the four sides, bottom and square head nails. And to make it really easy the spots for the nails are drilled to take the guesswork out of the project. Add some wood glue and your tray will be done in no time. When you are finished nailing your tray and have let the glue cure you can either paint or stain them since it is pine.The handles are not included but are readily available at lumber supply companies and most times your local hardware store will offer them.