Lay the 75-inch boards parallel, on edge and 36 inches apart. Place the two 10-by-36-inch boards perpendicular to and between the 75-inch boards, one at each end. Screw each 36-inch board to the 75-inch boards with two screws for each corner. Be sure that the corners are flush before they are screwed.
Make a 45-degree cut on each 6-inch board, so that when the boards lay flat they have a trapezoid shape, and the original length isn't affected. The angles will allow the boards to form a flush corner inside the frame so that your box spring is supported around its full perimeter.
Mark two lines 4 1/4 inches from each side of the 2-by-10-by-36-inch board. These two lines should be parallel to the 36-inch edge. These lines mark where you will place the 2-by-6-by-36-inch board on edge. Repeat this process on all of the 2-by-10 boards.
Place the 2-by-6-by-36-inch board on edge and in the space you marked on the 2-by-10-by-36-inch board so the angles slant down to the corners. Screw through the 2-by-10-inch board into the 2-by-6-inch board. Repeat this process on all the sides of the frame. Use four screws spaced evenly on the 36-inch sides, and eight screws on the 75-inch sides spaced evenly.
Add legs to the frame, if you prefer a higher bed. Screw 4-by-4-inch pine boards to the corners formed by the 2-by-10-inch boards inside of the frame and underneath the 2-by-6-inch boards. Legs are not required, however, as your box spring will not be lying on the floor.