[step:Write $s$ and $t$ in compatible standard form]Since $s$ and $t$ are simple functions on $(X, \mathcal{A})$, they take finitely many distinct values. Write
\begin{align*}
s = \sum_{i=1}^m a_i \,\mathbb{1}_{A_i}, \quad t = \sum_{j=1}^n b_j \,\mathbb{1}_{B_j},
\end{align*}
where $a_1, \ldots, a_m$ are the distinct values of $s$, $b_1, \ldots, b_n$ are the distinct values of $t$, the sets $A_i := s^{-1}(\{a_i\}) \in \mathcal{A}$ are pairwise disjoint with $\bigcup_{i=1}^m A_i = X$, and the sets $B_j := t^{-1}(\{b_j\}) \in \mathcal{A}$ are pairwise disjoint with $\bigcup_{j=1}^n B_j = X$.
Define the common refinement $C_{ij} := A_i \cap B_j$ for $1 \le i \le m$, $1 \le j \le n$. The sets $\{C_{ij}\}$ are pairwise disjoint, each $C_{ij} \in \mathcal{A}$ (since $\mathcal{A}$ is closed under finite intersections), and $\bigcup_{i,j} C_{ij} = X$. On each $C_{ij}$, $s$ takes the constant value $a_i$ and $t$ takes the constant value $b_j$:
\begin{align*}
s = \sum_{i,j} a_i \,\mathbb{1}_{C_{ij}}, \quad t = \sum_{i,j} b_j \,\mathbb{1}_{C_{ij}}.
\end{align*}[/step]