Purchase 30 1-by-4-inch pine boards of at least 40 inches in length. Check that the boards do not have any knots or cracks. The boards must not bow either. Each level of the bunk bed will need slats set 1-inch apart which equals 15 boards when the slats are inserted touching the ends of the bed base. The extra inch on the length of the slats will allow the mattress to be placed into the bed but not leave enough room to allow movement of the mattress.
Measure the width of the bunk beds, both top and bottom, to check if the bed is a twin. If the bed bases measure to 40 or 41 inches, it is a twin and the slats must fit lengthwise inside the bed base tightly.
Measure the 30 boards with a tape measure. Mark a length of 40-inches with a pencil. A twin-sized mattress is 39-inches wide and 75-inches long.
Cut the pine boards at the 40-inch mark using a table or hand saw. The table saw will give a more stable cut whereas the hand saw may jump or make your arm tired.
Sand the boards with a sander to remove any chips or sharp edges. Though the slats for the bunk bed will be under a twin-sized mattress, there will be a 1/2-inch gap between the edge of the bunk bed base and the mattress where little fingers may reach inside.
Mark each end of each board 1/2-inch from the end. Mark this centered spot with a pencil and pre-drill a 1/4-inch hole into each end of the 30 boards for the screws that will attach the board to the bunk bed.