My Wife and I always wanted an upholstered bed with a big head board. Our project started about six months back when we made some tapered legs for the bed using a homemade tapering jig from regular 4X4 lumber we bought from Home Depot. The bed frame is built from 2X4 lumber and it sat on top of the notches on the legs. We build three upholstered sides using 1X10 boards and we used mattress topper for the cushion, good cotton batting and upholstery fabric we bought from Jo-Ann fabrics. We used Tee nuts with some bolts to attach the upholstered sides to the bed frame. We bought slats from Ikea as they were cheaper to buy than make your own. Next, we used a ½ inch thick OSB board along with ¾ inch thick wood and plywood scraps to make the frame for the headboard. Then we used 3M spray glue to stick the 3 layers of mattress toppers onto the headboard frame and started stapling the upholstery fabric onto the headboard. Once the fabric was all stretched and stapled in we hammered in the nail heads. We decided against attaching the headboard to the bed and instead used French cleats made from left over plywood on the top and bottom of the headboard to hang it on the wall. Our aim was to build a bed and head board for as little as possible, so we used a lot of Jo-Ann fabrics coupons for the batting, upholstery fabric and the nail heads. We bought twin size mattress toppers on clearance at the local TJ-Max. All the lumber, plywood, and hardware came from our local Home Depot. We built this Bed and Headboard for a little over $500 which we are very happy to brag about. Thank you.