From the standpoint of federal law, if what you're making is legal for you to own then you can make it.
HOWEVER, if you can't buy it without first complying with special NFA restrictions then you also can't make it without first complying with those same NFA restrictions.
Smoothbores need to have barrels at least 18" long and need to be at least 26" in overall length to avoid NFA restrictions.
You can make your single-shot handgun and you can make it a smoothbore but not without doing the NFA hoopjump first.
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