6 – 1×12 Boards, 8′ Long (Most economical for stain grade is pine (like the PBTEEN stained bed, and also would work great for painting. You could also use sheets of MDF cut into 1x12s, but you would need to purchase two whole sheets of plywood and only use up 1 1/2 sheets) 1 – Sheet of 1/4″ Plywood cut into 15″ wide strips, 8′ long 6 – 1×2 Boards, 8′ Long (For paint grade, 1×2 Pine Furring Strips would work – and it’s what PBTEEN uses on their bed, for about $1.00 each) 5 – 1×3 Boards, 8′ Long (1×3 Pine Furring Strips are about $1.50 Each and would work perfect) 2″ Screws 1 1/4″ Screws 1 1/4″ Nails (optional if you have a nailer handy) 2″ Nails (optional if you have a nailer handy) Wood Glue Wood Filler