I made my pulk from a bike trailer bought off ebay for around $70 or 80?? First attempt so have refinements to do before this winter. It can handle a heavy load- just puts more strain on the guide poles. As a luxury i even had 6x1.25 pepsi max along for the trip- i know i know its an unhealthy addiction.
I boxed the wheels and they can be unboxed easily so i can use the wheels and sit skis on top- great for approach on a raod with no snow.
i didnt think about toe-in when alligning the skis- just made em parrallel though given i never walked a flat trail dont imagine it would make too much diff.
Here is mine-

Gonna use better poles as mine eventually failed- the pressure of traversing was too much (the pic is after some hasty on the trail mods!)- as well as looking to find a trail instead of usual way of snowshoeing.
Robert