Disassemble the headboard from your bed frame, and place the headboard onto a flat surface.
Measure the length and width of the headboard using a measuring tape, not including the legs.
Cut out a piece of lightweight leather using shears to the same measurements as the headboard, plus four inches on all sides.
Cut out two pieces of 4-inch-thick cotton batting to the same exact measurements as the headboard.
Lay the batting into a stack on top of the headboard, lining up the edges.
Lay the leather piece on top of the batting, positioning the leather evenly over the batting and headboard.
Fold the edges of the leather piece over to the back of the headboard, and staple the edges of the leather in place using a staple gun and 1/2-inch-wide staples. Keep the leather taut as you staple.
Place a nailhead tack onto the front of the leather-covered headboard, and hammer the nailhead in place. Repeat to hammer nailhead tacks into a pattern around the front of the headboard, such as an outline, a shape or a scroll-work design.
Reassemble the leather nailhead headboard back onto your bed frame for use.