Form two pieces of 1-inch-thick lumber measuring 12-by-77 inches and two pieces measuring 12-by-39 inches into a box, with the ends of the 39-inch planks on the inside of the 77-inch planks making corners.
Clamp the planks in place. Drill four countersunk screw holes sized slightly smaller than 2-inch wood screws through the side of the 77-inch plank into the ends of the 39-inch planks. This is the base of the single bed frame.
Slot four planks of 1-inch-thick lumber measuring 8-by-39 inches into the frame, parallel with the 39-inch ends of the frame. Push the two outer planks up against the ends of the frame and space the other two evenly between them. Push all the planks down so the bottom of the planks is on the same level as the bottom of the frame. These are mattress supports.
Insert a corner bracket on either side of the ends of the middle two supports and in the corners of the end supports. Use 3/4 inch wood screws to attach the corner brackets to the frame and the support planks. This way the screw holes don't appear on the outside of the frame.
Position two planks of 1-inch-thick lumber measuring 4-by-32 inches (top legs) and two planks measuring 4-by-22 inches (end legs) in pairs on either side of each end of the frame. Have your helper assist you in lifting the frame so that it is 10 inches off the ground, then clamp the frame to the legs. The end legs will be flush with the top of the frame and the top legs will extend a further 10 inches above the frame.
Slot a plank of 1-inch-thick lumber measuring 4-by-41 inches between the portion of the top legs that extends over the frame. Slide it down so that it is about 2 inches from the top of the legs. Drill two countersunk screw holes through the side of the top legs into the end of the headboard rail and secure with 2-inch screws.
Place a sheet of 3/4 inch MDF or plywood sized 38.5-by-76.5 into the frame resting on the mattress supports.