data test;
input first $ second $;
datalines;
a x
a y
a y
a z
a z
a z
b x
b x
b y
b y
b y
b z
b z
b z
b z
;
run;

* ods trace on;
proc freq data=test;
tables first*second / nopercent nocol norow;
ods output crosstabfreqs = step1;
run;
* ods trace off;

proc contents data=step1;
run;

data step2;
set step1 (keep = first second frequency _type_);
if (_type_ EQ "11"); /* subsetting if */
drop _type_;
run;

proc print data = step2;
run;

proc transpose data=step2 out=step3;
by first;
id second;
var frequency;
run;

proc print data=step3;
run;

data step4;
set step3 (drop = _name_ _label_);
run;

proc print data=step4;
run;

PROC EXPORT DATA= WORK.STEP4 
            OUTFILE= "C:\exported.xls" 
            DBMS=EXCEL2000 REPLACE;
RUN;