Set a 1-by-24-by-42-inch footboard panel face down on the working surface. Set a 1 1/2-by-3 1/2-by-37-inch board on top of it, parallel to it and directly centered on the board. Drill eight evenly-spaced holes through the board, which is a support board, and into the footboard. Attach the boards together with 2-inch wood screws in each hole.
Place a 1-by-36-by-42-inch headboard panel upside down on the working surface. Set a 1/2-by-3 1/2-by-37-inch board on top of the headboard, parallel to the headboard and centered horizontally. Position this board, which is another support board, so that the center of this board is exactly 12 inches from one of the long sides of the headboard, ensuring that these two support boards will be at the same level when the headboard and footboard are stood on end.
Stand up the headboard and the footboard with the help of an assistant. Set a 1 1/2-by-3 1/2-by-82-inch board with its ends against the headboard and footboard and side against the support boards. Drill two holes through this board, which is the side support board, and into the end of each support board. Attach the boards together with 4-inch wood screws. Repeat on the other side of the bed.
Spread six 1 1/2-by-3 1/2-by-40-inch boards across the tops of the side support boards, with their largest surfaces facing downward. Space them evenly. Drill two holes down through each board and into the side support boards below for a total of 24 holes. Fasten these boards, which are the mattress support boards, to the side support boards with 4-inch wood screws.
Set a 1-by-12-by-82-inch side panel upright against each side support board. Drill holes every twelve inches through the side support board and into the side panels. Attach the side panels to the side support boards with 2-inch wood screws.