Measure and cut the pipe using a pipe cutter. Cut eight 26-inch pieces, five 22-inch lengths and six 5-inch sections. The rectangular cot consists of an upper and lower frame with six vertical braces positioned between them. The bottom frame sits directly on the floor.
Form the upper rectangle using four 26-inch pipes to make two 52-inch side rails. Attach two segments with tee fittings to form each rail, keeping the lower sockets pointing downward. Lay the rails parallel to each other and place a 22-inch segment at the top and bottom of the rails. Connect the pipes to form the corners of the cot using the 3-way corner fittings, keeping the middle socket of the corner fittings pointing downward.
Assemble the bottom frame repeating the process used to form the upper frame. Replace the middle tee fittings with 4-way fittings between the 26-inch segments to form the longer side rails. Keep the lower socket on the 4-way fittings pointed to the inside of the cot frame. Insert a 22-inch pipe into these sockets to form a horizontal brace. Use the remaining 22-inch pipes at the foot and head, using the 3-way corner fittings to connect the pipes but keeping the center sockets of the fitting pointing up.
Position the vertical braces and insert their ends into the upper and lower sockets. The braces consist of four corner braces and two center braces. Snug all the pipes and connectors.
Measure and cut two pieces of fabric to fit the inside frame dimensions to create the cot cover. Put the fabric pieces together with the right sides facing each other. Set aside these pieces.
Fold another piece of material with the right sides facing. Measure and cut strips to form straps 3 1/2 inches wide and 6 to 7 inches long. Stitch closed the long edges and one short edge using a 1/4-inch seam allowance. Turn the stitched fabric right-side out and leave the raw edge open.
Begin at a corner and sandwich the raw edge of a strip between the fabric pieces and align the layers. Pin the tab in place. Continue this process around the entire cover, placing three straps equally spaced at one end of the cover and six straps on the long edges of the fabric. Space the straps on the sides so that three straps are on either side of the middle tee fittings.
Stitch the raw edges closed around the longer edges and one short edge using a 1/4-inch seam allowance. Stitch twice for added strength. Turn the fabric right-side out showing the fastened strips. Insert three strips at the open end of the fabric. Turn the fabric edge under and stitch closed while stitching the remaining strips in place.
Apply Velcro to the strips and bottom of the cover. Align the Velcro to meet when the strap is looped around the pipe to the underneath side of the cot cover.