Build the Bed Frame

• 1). Line the 39-inch panels and the 79-inch panels opposite one another respectively to form a rectangle. Drill two "L"-shaped brackets into each corner with a power drill and the corresponding screws to secure the frame.
  
  
• 2). Lay one sheet of the MDF board on top of the frame. Drill one screw into each corner with the power drill. Prevent wood from splitting by drilling a pilot hole 5/32 inches deep before drilling.
  
  
• 3). Hammer six nails roughly 5 1/2 inches apart into the 39-inch sides of the board to secure the MDF. Repeat on the 79-inch sides with 12 nails. Use a jigsaw to remove any excess MDF board.
  
  
• 4). Saw four legs measuring 8 1/2 inches high and 3 inches wide from a 2-by-4 stud with a band saw.
  
  
• 5). Flip the bed over so that the MDF faces up. Line the legs so that they border the corners of the bed. Glue the bed legs to the bottom of the MDF. Attach the legs to the wood frame in each corner with an L-shape bracket, and use a power drill to secure the screws.
  
  

Build the Storage Drawer and Mattress

• 1). Line the 35-by-6-inch panels opposite one another. Lay the 75-by-6-inch panels perpendicular to the 35-by-6-inch panels to create a square. Place two "L-"shaped brackets into each corner to connect the wood panels, and use a power drill to secure the screws in the brackets.
  
  
• 2). Lay the remaining sheet of MDF over the frame. Drill a pilot hole 5/32 inches deep in each corner, and drill one screw in each corner. Hammer nails roughly 5 inches apart around the frame. Use a jigsaw to remove any excess MDF that extends beyond the edges.
  
  
• 3). Flip the drawer over so that the MDF board faces up. Line a wheel caster in each corner over the MDF and the plywood panel. Make a 5/32-inch pilot hole into the MDF to prevent splitting. Drill the caster wheels through the MDF and the plywood panel to secure. The storage shelf should just slide under the bed frame.
  
  
• 4). Sand, varnish or pain the bed frame and drawer to preferred color if desired. Create the look of two separate drawers by etching a line down the center of the front drawer panel with a whittling knife. Use a 3/16-inch drill bit to drill two holes to the front panel of the drawer. Attach drawer knobs through each hole.
  
  
• 5). Cut two 37-by-79-inch rectangles from the desired fabric. Place the wrong sides together and sew around the fabric edges, leaving a 5-inch gap. Turn the fabric inside out and stuff with polyester stuff. Sew the raw edge shut, and lay the mattress on the top of the bed.