Spread the fabric out on the floor, with the right side down. Ensure there are no wrinkles or folds in the cloth.
Lay the batting down on top of the fabric. Trim the batting so that it is about 2 inches smaller than the fabric all the way around.
Lay the plywood on top of the batting. Make sure it is centered over the batting and the fabric, so there is an even amount of fabric on every side.
Pull one side of the fabric up and around to the top of the plywood. Ensure the fabric is pulled rather tight so no puckers will form. You may want to kneel on the plywood to keep all the pieces from sliding around. Use a staple gun to attach the batting and fabric to the plywood.
Pull the fabric tightly from the opposite side up and over the plywood, and staple it in place. Work your way around the plywood headboard, always stapling the fabric and batting on opposite ends with the staple gun. Always pull the fabric and batting tightly to create a smooth, taut look on the front of the headboard.
Flip the headboard over so you are looking at the padded fabric surface. Mark lightly with a pencil where you want to place upholstery tacks to give the Victorian headboard a padded or quilted look. Space them close together for lots of fabric puckers, or farther apart for a smoother look. Press the upholstery tacks over the pencil marks, down into the plywood. Tap them down lightly with a hammer if needed.
Attach the D-rings to the back of the headboard using the screwdriver. Ensure proper placement by locating the wall studs for where you will hang the headboard. Measure and mark where the hanging fixtures will be on the headboard, then screw the D-rings in the appropriate place. The Victorian headboard is now ready to hang in place.