My friend Stephanie and I made these upholstered headboard together. It was a really simple process and I LOVE how it turned out! We more or less used this tutorial except instead of foam (which would have cost $100+ !!) we used a couple layers of the egg carton style mattress topper (the smooth side out). Even though we used the same process our headboards look so different! Here is my version, and you can see photos of how Steph's turned out here.