Topic of the article is problem how to understand Parsons’ theory of the social system properly as a product of structural functionalism. In other words question amounts to the method of theory building and thus on the role of main Parsons pattern variables elaborated in the works of Carnegy Project: The Social System (1951), Values, Motives and Structure of Action (1951), and Working Papers in the Theory of Action (1953). Author is about to maintain that crucial conceptual clusters as a basis of Parsons theory building are: under the rubric of theory of action: four pattern variables - universalism-particularism, affectivity-neutrality, performance- quality, specificity-diffuseness; under the rubric of system theory: AGIL scheme - namely adaptation, goal-attainment, integration, and latency or pattern maintenance. Conceptual row needed for synthesis of both is provided with: value-rolenorm- collectivity, along the three general problem of any system: structure and inner dynamic, change and hierarchy and control. Its synthesis is demonstrated on the all three levels of personality system, social system and system of culture. Thus is shortly demonstrated how is possible, on strikingly systematic way to build whole conceptual scheme or Parsons’ system theory. Within this demonstration special attention has been paid to the methodological sense of four pattern variables. Originality of the given interpretation of Parsons is demonstrated: 1) by showing of the methodological role of pattern variables in the theory building; 2) by showing the connection between these variables and four ideal types of action in Max Weber. Thus follows that four variables are very core of Parsons theory of action, and this is demonstrated by the elaborated parallelism between Weber’s and Parsons’ concepts. This insight affords the argument that Parsons theory of action is profoundly Weberian, based on highly original reinterpretation of concepts of action and unique operationalisation on the axis Geselschaft-Gemeinschaft, or modern-premodern society. Whole theory building in The Social System and related works, Working Papers, and Values, Motives and Concept of Action, could be reconstructed as the result of knitting by two rows of categories, on the one side, pattern variables concepts, and on the other side, of AGIL concepts, along the row made of concepts value-role-norm-collectivity. These categorical rows could be conceived as a three knitting-needles for knitting of the whole Parsons’ theory. Therefore, it could be concluded that Parsons theoretical work is highly systematic, coherent and reducible to its basic and simple elements. In addition to this it provides original interpretation of components of modern differentiated society, and as a third, it presents possibility to enrich method of social science that so far was unexploited due to unsound, superficial, unattainable, and ideologically impregnate criticism.