Select a single piece of 60-inch square 6-m Baltic birch plywood for the table top and cut it so that it is 1/4-inch thick. It should be this thick so it can support the body weight of an adult.
Pre-cut an arch on one end of the wood. It should be large enough to comfortably lie in face-down.
Cut the 60-inch plywood in half to make it portable. The two table halves will be supported by their legs when the bed is folded out.
Select a strong, hard-grained wood, such as oak, for the table's legs. You will need an upper and lower leg. Saw each leg to about 20 inches in length or according to preferred height. The masseuse will need to be able to comfortably reach the person receiving the massage.
Screw in one brace for each table leg with a screwdriver and screws. The brace will be screwed into the upper leg and connected to the lower leg. You will need to do this for all four legs. This will enable the bed to be raised and lowered.
Sand the edges of the table with sandpaper so that they are soft to the touch without roughness. This will make it more comfortable to lie on.
Apply vinyl to the tabletop and trace the outline with a marker. You'll need to use two separate pieces for the front and bottom end of the table.
Cut the vinyl to fit and sew it to medium-density upholstery foam. Use hi-tack foam spray to glue the padding to the table perimeter.