Putting two pieces of wood together to make a utensil is a toldah of building.

Chapter 313 Section 10

You are allowed to put dirt down to cover spit on the floor [even if it is a dirt floor], as you have no intention to add to the floor as long as you do it with a little change.

Chapter 314 Section 1

Making and breaking a complete utensil is prohibited. A utensil that was broken and put back together can be broken again to take out what is inside as long you have no intent to make a neat hole.