Sand the edges of the plywood. Then, take a sheet of upholstery foam and use your pattern to cut it just one inch larger than your plywood. Lay the foam over the plywood and staple it in a few places or even glue it on or use stray on adhesive.
Now, cover the layer of upholstery foam with a sheet of upholstery batting that is cut two to four inches larger than the size of the plywood. Wrap the batting around the plywood and staple it around the back. Try to smooth the corners evenly before you staple them.
Next, cut the decorative fabric about four inches larger than the plywood and then iron it. Lay the decorative fabric over your layer of batting and the staple it too around the back of the plywood headboard. This is the trickiest part, because you have to make sure the fabric lays correctly over the batting and foam and doesn’t have any wrinkles or uneven bunches.
You can staple some plain lining fabric to the back of your headboard if you want to cover the messy batting, fabric, and foam edges.
Finally, attach the legs to your headboard if you need to. You can also trim the edges of the headboard with cording, ribbon or bows if you would like.
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