I have built several things using 1/2 and 3/4 EMT. You can get a clean 90 degree angle by cutting the pipe on a 45 (a chop or radial saw with a metal-cutting blade works well). I almost always braze the pipe instead of welding it. I would probably weld if I had a wire-feed unit. You can gusset corners if you need more strength, but remember that the tubing is not very strong to begin with.
For a ladder rung, I would cut the rung to the outside dimension of the ladder, then hammer the ends of the rung flat, curve the ends a bit to match the joined pipe, and braze it on. It is fast, fairly strong, and looks good after you do a couple of them.
You can get decent butt joints by cutting the pipe a little long and filing a curve into the butt with a rat-tailed file. I find that closing the sides of the joint a little (with a hammer) makes it mate a little better.
For a ladder I would use 3/4 or 1" tubing unless the ladder is short and you are light.
Regards,
- Just Gary