I made this upholstered headboard with some As Is wood shelves from Ikea. I'm sure you could just as easily use particleboard, which was my original idea. But the shelves were $4 in total, which could not be beat. I used a twin duvet from Ikea and one of their drapes. I simply folded the duvet to the side of the wood and stapled the drape fabric over it, hiding the staples on the back. I attached it to the wall with industrial velcro. The total cost of this DIY headboard to $45....I think its perfect for the space.