In the meantime....these are genius. See the entire tutorial here. But if you have floor pillows already all you would have to do is make a dolly board.
If you don't have floor pillows the tutorial calls for 'two couch cushions'. Here's my suggestion....Freecycle the couch cushions. I've done that once. Foam at Joann's can be quite expensive. All I did was send a request out for 'cushions' and someone (who lived in the stix) answered. Voila. Free foam.
No one is going to see the foam so why not use that as your place to cut corners in the budget.