Lay two 60-inch 2-by-4 boards on top of each other with their largest surfaces touching. Screw them together using eight 2 1/2-inch wood screws by setting the screws against the top board and drilling the screw all the way through both boards until the screw is flush with the wood surface. Repeat to make four 60-inch posts of two 2-by-4 boards each.
Lay two of the posts parallel to each other on the working surface, about 3 feet apart. Set a 36-inch 2-by-4 on top of the two boards, perpendicular to them and 6 inches from one of the ends. Drill four holes through the short board, which is a horizontal support, and into each post for a total of eight holes. Set a 2 1/2-inch screw in each hole and tighten them completely.
Attach another 36-inch 2-by-4 on the boards in the same manner, 3 feet from the same end. Repeat this process to make another identical unit of two posts and two 36-inch 2-by-4s.
Stand these two assembled units, which are the ends of the loft, up on their smallest ends, with the horizontal board near the top. Ask an assistant to help hold the ends parallel to each other with the horizontal boards facing inward toward each other.
Hold an 84-inch 2-by-4 up against the posts, level with the upper horizontal board on each loft end. Arrange the loft ends so the outer surface of the loft end is even with the end of this long board. Drill four holes through the long board, which is the long mattress support board, and into each post for a total of eight holes. Set 2 1/2-inch wood screws in each hole and attach them completely. Repeat with a long mattress support board on the other side of the loft, connecting the two other posts.
Arrange six 39-inch 2-by-4s evenly across the tops of the long mattress support boards, with their largest surfaces facing downward. Drill two holes through each short board and into each long board, for a total of 24 holes. Set 2 1/2-inch wood screws in the holes and fasten the long and short boards together.