SUPPLIES:
Sheet of plywood (thickness depends on preference. For this headboard I used the cheapest thinnest particle board available). Cost: $10
2-3 yards of fabric. Look for something thicker, but upholstery grade is not necessary
2-3 yards of batting. Again, thickness depends on your budget. I chose a thicker batting and only used 1 layer.
Staple gun and staples
Buttons (optional) You can use whatever buttons you would like if you want a tufted look. I used fabric-covered buttons you can buy in a kit. I covered them with the fabric used for the headboard.
Metal wire. I used 20 gauge.
Ruler
Drill
Saw to cut to length. (Most home improvement stores will cut your piece of plywood to length for you. I was doing a queen-sized headboard. A standard queen bed is 60 inches wide. I made my headboard 64 inches wide. I left the height alone as I didn't want to do more cutting. I used a jigsaw.
I chose a square design. For my king sized upholstered headboard I chose something more intricate, but this was a project I did quickly with leftover supplies after I found some Chevron patterned fabric in the discounted section of my fabric store.
I went to work first drawing a grid on my plywood and deciding where I wanted my buttons to go. I made my marks and then drilled holes where I wanted each button. I then placed the the batting down and stretched it over the plywood. I stapled it to the back. I laid down the fabric on top of this and secured it by stapling it to the back. I then worked from the underside or backside of the headboard and poked a long needle through each of the pre-drilled holes and wiggled it around, creating a path and some more room for my wire. I cut pieces of wire (8-10 inches) and poked them through each hole, securing a fabric-covered button on the other side. I pulled the wire tight on the back and stapled the wire down flat on the back of the headboard using a zig-zag method to hold the buttons tightly in place.