[header] How to make an upholstered headboard [title] Purchase plywood that is ¾ inch (1.9 cm) thick and 4 feet (1.2 m) wide. [step] You can make a headboard out of almost anything, and in any size. However since it will soon be covered with fabric simple plywood should be fine-no need for expensive hardwoods when no one will see them. 
[title] Cut the length of the plywood to fit the width of the bed. [step] Beds vary in width from full to king, so measure your bed so you can size your headboard appropriately.