Step 1: Tools
Step 2: Materials
Picked up a white vinyl coat from a charity shop for a fiver and cut out the back and collar - saved the other large pieces for other projects - - this was the only cost, everything else was scrap or junk.
Cut up an old mattress that was dumped in our bin area - this gave me some beautiful felt like material and some thin foam, but we ended up not using that as it was a bit too soft.
Someone had thrown away a child's wooden bed and mattress - cut off the waterproof cover, took out the foam (a good 3" thick) - after cutting my shapes, saved the rest - - - - -
My wife's grown up son had changed his wardrobe - guess who got that - - meeeeee! - took it apart and used the wood for my base.
Had an old saddle around - the sprung type.