I had been thinking about this project for a while, as I'm creating my Diva Bedroom. You can see the wall color and upholstered bed in the picture. I saw this mirror from Wayfair and wanted something familiar but without the cost. Here is how I did it, and what I would do differently next time.

Step 1: Gathered All the Materials

Here are the materials I used:
4'x8' plywood 3/4" thick, cut down to 3'x7' at the store
4'x8' plywood 1/2" thick, cut down to 3'x7'
Upholstery foam
3 yards of vinyl fabric
Mirror: 18"x 68" from Home Depot
Carpenter glue
3/8" and 9/16" staples for staple gun
Mirror adhesive

Yes, I used my Kia to transport the goods.

Step 2: Cut Inner Hole for Mirror

I decided to cut out a hole for my mirror, instead of trying to put 4 pieces of wood together. I think this route was easier, but needed more support in order to protect the mirror in the end. So I had to adjust as you'll see.

My mirror glass was 18" x 68". So I made a 17" x 67" opening in my frame. To do this, I measured in 9 1/2" in from the sides and 10" in from the top and bottom of the frame. This gave me the hole that I needed. Of course, this assumed that the wood was cut square and exactly at 7x3. Which mine wasn't. So I had to squash my inner OCD and go with it.

I drew lines to guide me where I would be cutting the wood with the jig saw.

I used a drill to make starter holes in the wood to make enough room for my jig saw blade (This was a very helpful tip from Sue at my local Home Depot).

I then used the jig saw to cut the opening.

Step 3: Glue Foam to Wood Frame

Measure the foam to be used for the padding of the frame.

We used elmer's wood glue to adhere the foam to the frame, then placed bookstore keep the foam from rolling up (ours came in a roll).

I realized that the foam was square, and I wanted a more rounded look to my frame. So Once the glue was dry we used scissors and the saw to round the corners on the top of the foam.

Step 4: Sew Strips of Fabric Together

Sorry, there are no pictures for this step. But I will try to explain as clearly as possible.

I measured and cut 4 strips of fabric that were 46" x 17", and 4 strips that were 21" x 15".

I sewed the shorter ends of two of the 46" x 17" strips together, and two of the shorter ends of the 21"x 15" strips together, then repeated the process. In the end, I had two strips that were approximately 90"x 17", and two that were approximately 40" x 15".

Step 5: Staple Fabric Strips to Wood Frame

Align the middle seams of the strips of the fabric with the middle of the opening of the frame. This will make a horizontal and vertical line through the middle of the frame, so be careful to liven them up well.

Starting from the middle of each strip, staple the fabric around the foam and wood frame to the back of the frame. Pull the fabric taut and smooth the fabric as you work from inside to outside and middle of each side outward to the corners of the frame.

I left the corners unstapled and then gathered the corners to make a diagonal line with the fabric (cutting any excess fabric) from the inside of the frame to the outside corner. Then staple the corners to the back of the frame.

Step 6: Glue and Bracket Mirror to Backing

There are several ways this step can be done. I chose to go the route I took because I knew the first 7x3 piece of wood wasn't square, and I wanted the back to line up with the frame.

I placed the now upholstered frame on its front.

We placed the mirror, face down, into the hole of the frame. Make sure there are no gaps in the mirror-to-frame edges.

We used FuzeIt bond to glue the mirror to the 7x3 sheet of 1/2 inch plywood. We used books and buckets to keep pressure on the bond until it dried (overnight). This ensured we had the mirror exactly where we wanted it.

The next morning we flipped the wood with the mirror glued to it over, and added mounting brackets to ensure the mirror was secure.

Step 7: Mount Mirror to Frame/ Add Trim

I used a staple gun and 9/16" staples to put the frame and mirror/backing together. Then it was all done!

When I made mine, I only had 2 yards of fabric. If I did this again I'd use 3 yards so that I had enough to put the staples of the fabric in the back of the frame, and place the backing with the mirror over the fabric. With the measurements I gave (my original measurements before I had to cut down due to fabric shortages) you can make the staples in the back of the framed wood edge as opposed to on the side as I did. I instead had to use leftover fabric pieces to cover my staples on the inside edge of the frame (where the mirror is). I plan to add white wood trim to the outer edge of the frame.

Enjoy!