Pull the sheet and foam pad to the back of one of the long side’s stretcher boards; staple in place at the center. Do the same for the other long side, then repeat the process for the short sides. Working from the center of each board toward the corners, add a few staples at a time to each side until you reach the corners. At the corners, fold and tuck the sheet as you would if making a bed; staple in place. Editor’s tip: Stretch the foam and sheet combo around the headboard so it is even and firm all around. This will make attaching the patterned fabric easier. On the backside of the headboard, tug the wire snug. Bend it against the plywood and staple in place. Wrap the wire back over the staple toward the hole and staple again. Repeat a couple more times. Repeat process for remaining buttons. Editor’s tip: During the process of attaching the buttons, sit the headboard upright on the floor so you have access to the front and back at the same time. Be careful to not pull your thread too tight when attaching the buttons; if you pull too tight, the upholstered fabric may run or rip.