Cut the 2-inch-by-8-inch boards into two 55 ½-inch boards, and two 28-inch boards.
Screw two of the 55 ½-inch boards to two of the 28-inch boards with 2 ½-inch deck screws so that they form the frame of the bed. The longer length boards should be on the outside of the frame.
Sand the sides and top edges of the toddler bed's frame with sand paper.
Cut the 2-inch-by-4-inch boards into four 28-inch boards. Screw them to the frame in this manner: two should be screwed directly behind the 28-inch boards that form the foot and the head of the frame, and screw the other two 28-inch boards so that they are spaced 18 inches apart. These boards should be flush with the bottom of the frame. You can hide the screw holes for the middle supports by drilling a hole that will accommodate a 3/8-inch wood plug. After securing the supports, insert the wood plugs for a finished appearance. Use wood filler to hide any gaps.
Place either a 4-foot-by-4-foot piece of plywood on top of the frame, or three 2-feet-by-4-feet panels end to end. The plywood should be ½-inch thick. The plywood will rest on top of the four 2-inch-by-4-inch boards. Screw the plywood to the 2-inch-by-4-inch boards from the inside so you will have no screw holes.
Use 2-inch-by-4-inch boards for form the legs of the toddler bed. Make two legs that are 27 ¾-inches long, and two that are 20 ½-inches long. Sand the legs until they're smooth.
Screw the legs to the outer edge of the toddler bed: the two longest at the head of the toddler bed, and the two shortest at the foot. You can hide the screws with wood plugs (see step 4).
Measure the inside of the two legs then cut three boards that match this measurement. The length should be about 31 7/8-inches long. Sand these boards then secure them to the head and foot of the bed with screws, hiding the screw heads with wood plugs. The first head board should be 2 ¼-inches down from the top toddle bed's front legs, and the second head board 8 ¼-inches down from the top. The foot board should be attached so that it is 1 inch from the top of the toddler bed's back legs. Hide all the screws with wooden plugs.
Finish the bed with the stain of your choice, then apply a coat of polyurethane. Any standard toddler bed mattress can be used with this toddler bed.