How to Build an Inexpensive Children's Bed

Sand a 48-by-40-inch wood pallet with a palm sander and 80-grit sandpaper until completely smooth. Finish with 200-grit sandpaper. Wipe with a damp cloth to remove all sawdust.

Paint the entire pallet with clear wood varnish. This protects and seals the wood. Allow to dry completely.

Cut 1-inch thick foam to fit the sides of the bed, using an electric knife. The short end pieces should be 2 inches longer than the ends of the beds, while the longer side pieces should be cut to fit exactly.

Use hot glue to attach the longer side pieces to the sides of the pallet. Do the same with the shorter end pieces, which will overlap the foam on the sides, making corners.

Cut quilt batting long enough to wrap around the perimeter of the bed, and 3 inches wider than the height of the pallet. It's OK if you need more than one piece to get the length. Lay the quilt batting over the foam and staple on the top and bottom of the pallets. The foam and batting work together to soften the corners of the wood pallets and protect your child from splinters or bruised shins.

Cut fabric to the same dimensions as the batting. If you need more than one piece, seam them together with a sewing machine. Stretch the fabric around the perimeter of the bed, stapling to the top and bottom of the pallets. When you reach the end of the fabric, fold the raw edge of the fabric under before stapling it in place.

Cut a piece of 4-inch foam to 50 by 42 inches. Lay this mattress on the bed frame. Make up the bed with a flat twin sheet.