We've been married over 10 years, and have never bought or owned a headboard! I finally decided to just make one. Why I waited this long, I'll never know! It only took three days of nap time working to finish, and under $100 to make, but what a difference it makes to our room!
I build the frame using plywood, 1x6 and 1x4 boards.
I then used two layers of egg crate padding, batting, and finally the upholstery fabric. I stapled it to the back of the frame, making box folds at the corners.
When that was done I tufted it with buttons I covered with the upholstery fabric.
I love how it turned out and what a simple impact it has on the room.