Place a 60-inch board on your work space with the 12-inch side down. Measure in 1 inch from the edge of the board and drill a pilot hole, centered between the top and bottom edges of the board. Add a second hole 1 inch in from the opposite side of the board, centering it as you did with the first hole. Measure in 29 inches from the first hole, which is the center of the board. Drill a pilot hole, centering it between the top and bottom of the board.
Repeat Step 1 with a second 60-inch board.
Stand both 60-inch boards up on their 2-inch sides with a 78-inch space between them. Stand a 78-inch board on its 2-inch side and place it between the two 60-inch boards. Place the end of the 78-inch board flush against each of the 60-inch boards, positioning the ends over the pilot holes. Apply wood glue between the boards where they touch. Secure the longer board to the two shorter boards using a wood screw through each of the pilot holes.
Place a second 78-inch board in between the two 60-inch boards on the opposite side to create a rectangle. Apply wood glue to the boards where they meet and position the longer board between the pilot holes on the two shorter boards. Add two more wood screws through the pilot holes to secure the boards.
Place a third 78-inch board in the center of the rectangle. Stand it on its 2-inch side and position it over the pilot holes in the middle of the 60-inch boards. Apply wood glue to the boards as you did before and secure the 78-inch board by attaching screws through the pilot holes.
Place four 27-inch boards in between the space of the center 78-inch board and the outer 78-inch boards to create the braces. On one side of the center board, place two 27-inch boards on their 2-inch sides each 24 inches down from either of the 60-inch boards. On the other side, place them at 22 inches in from 60-inch boards. Mark the edges of the 27-inch boards where they touch the 78-inch boards. Remove the boards.
Drill a pilot hole through each of the marks you made in Step 6. Center the holes on the side of boards, making two pilot holes in each of the outer boards and four pilot holes in the center board. Apply wood glue on the ends of the 27-inch boards and place them back where you drilled the pilot holes. Secure them in place using a 4-inch wood screw to finish the frame's construction.
Paint or stain the frame as desired. Allow it to dry overnight. Disguise the exterior screw ends by covering them with appropriately colored screw caps.
Wrap a strand of Christmas lights around the outside of the wooden frame. Attach a nail-on plastic Christmas light clip around the wire between each light on the strand. Hammer a nail through the nail hole in the clip into the side of the base, positioning them 1 inch below the top edge.
Paint or stain two sheets of 32-by-82-inch plywood to match the base. Place the two sheets of plywood on top of the constructed frame. Hammer one nail every 6 inches along the plywood wherever it touches a frame edge or brace.
Set up your bed as usual, placing the mattress or mattress and box spring, on top of the 32-by-82-inch board. Plug in the lights as needed or set them on a timer.