Step 1: Materials
You will only need a few materials for this project:
Staple gun / Staples (3/8" long)
I found a piece of 1/2 inch USB board at Home Depot in the "scrap area" (marked 75% off) and had them cut it to 5' x 2' for my queen size bed. Also in the scrap area I found the least warped piece of 1" x 3" pine board and had them cut me two 2.5" sections for the legs.
I got a piece of batting and fabric that was 54" wide and 6 feet long.
Fabric / batting- $23
Nails, screws, staples- use what you have lying around