Measure the size of the recessed area.
Transfer these measurements to a piece of foam core. Cut the foam core with a craft knife ½ an inch smaller than the measurement of the recessed area all the way around.
Transfer the measurement for the recessed area onto a piece of batting. Cut the batting 1 inch larger than the recessed area all the way around.
Transfer the measurements of the recessed area to the wrong side of your fabric and add 2 inches all the way around. Cut the fabric with scissors.
Place the fabric with the print-side down on the work surface.
Center the batting on the fabric and center the foam core on the batting.
Pull the center of the fabric on the bottom edge around to the backside of the foam core. Hold the fabric tightly and secure with a staple.
Repeat for the top, left and right sides.
Staple the rest of the fabric to the backside of the foam core, moving toward the corners from the staple in the center of each side.
Secure the corners with multiple staples to hold securely.
Apply a 2-inch piece of hook-and-loop tape to each corner of the upholstered panel by peeling one side of the paper backing off and pressing the tape onto the upholstered panel. Peel the other paper backing off the hook-and-loop tape on each corner and press the panel onto the headboard in the recessed area.