How to Make an Upholstered Headboard
To make an upholstered headboard, start by cutting a piece of plywood to fit the width of your bed. Then, use a pencil to make a pattern for the buttons and drill holes where you plan to place them. Next, staple the board with layers of batting, then drape fabric over the board. After that, tuck the edges under and staple the fabric in place. Finally, attach the buttons for each hole using a threaded needle and finish by securing the headboard to the wall.
Purchase plywood that is ¾ inch (1.9 cm) thick and 4 feet (1.2 m) wide. You can make a headboard out of almost anything, and in any size. However since it will soon be covered with fabric simple plywood should be fine—no need for expensive hardwoods when no one will see them. Read more about building your own headboard. Cut the length of the plywood to fit the width of the bed. Beds vary in width from full to king, so measure your bed so you can size your headboard appropriately. Use a circular saw for best results. Mark a pattern for the buttons on the board. You can use two or three, or a dozen, depending on the pattern you want. For the best look place them evenly and symmetrically on the head board. Drill holes where you plan to place the buttons. The holes shouldn't be very thick—just large enough to easily thread a needle through several times. For each button, you can drill 1 hole or 2 holes close together, depending on which method of tufting you wish to use. For two holes, try to match the holes in the buttons you plan to use. Purchase fabric, batting and large buttons at a fabric or craft store. Make sure you have enough fabric to more than cover one side of the headboard. Choose a fabric that will stand up to wear, especially if the headboard will see a lot of use as a backrest. Batting is sold in bags, and you will need 4 bags for 3 or 4 layers. Cover the headboard with the desired number of layers of batting. The batting should extend about 1 foot (30 cm) over the edge on each side. It will take at least 3 layers of batting to create a soft headboard. Adding more layers than that creates extra softness and a more pronounced look. Trim the edges of the batting on the back of the headboard to 4 inches (10 cm). Staple the batting to the back of the plywood with a staple gun. Drape your chosen fabric over the headboard. Tuck the edges under, and flip the headboard so the back faces up. Pull the fabric tight and staple the fabric to the plywood. The fabric should cover the batting on the back completely. Once it is secured, trim away any excess fabric with scissors. Thread a needle with fishing line or heavy thread and push it through the first hole and out through the batting and fabric from the back to the front. Then run the needle through a large button. Attach the button. You can do this with either one or two drilled holes, depending on what you decided. Whichever you choose, make sure you pull the button tight to create the tufted look in the batting. Here are the two methods. To tuft a headboard with two holes drilled for each button, simply loop the needle back through another hole in the button. Then push it back through the second hole in the plywood and pull it tight. Loop the needle back through the two holes a couple of times more, and then tie off the thread securely. With only one drilled hole, use a finishing nail to hold the thread in place. Loop the thread through the button and back through the original hole in the plywood. To keep the thread from simply pulling through the single hole, lay the finishing nail across the back of the hole and loop the thread over the nail and back through the hole. Repeat a few times and then tie off the thread to the finishing nail. Twist the nail to tighten the button down into the fabric to the desired depth. Use a staple gun and staple diagonally across the nail to secure it and keep it from unwinding Repeat the button process with each of the holes until your headboard is tufted in the desired pattern.  Secure the headboard to the wall behind your bed. Use a headboard hanger, which you can get at most home improvement stores. These have two pieces of metal, one that you attach to the headboard and one that you attach to the wall. They slot together, securing the board to the wall. 
Purchase plywood that is ¾ inch (1.9 cm) thick and 4 feet (1.2 m) wide. Cut the length of the plywood to fit the width of the bed. Mark a pattern for the buttons on the board. Drill holes where you plan to place the buttons. Purchase fabric, batting and large buttons at a fabric or craft store. Cover the headboard with the desired number of layers of batting. Trim the edges of the batting on the back of the headboard to 4 inches (10 cm). Drape your chosen fabric over the headboard. Pull the fabric tight and staple the fabric to the plywood. Thread a needle with fishing line or heavy thread and push it through the first hole and out through the batting and fabric from the back to the front. Attach the button. Repeat the button process with each of the holes until your headboard is tufted in the desired pattern. Secure the headboard to the wall behind your bed. 