Here are the things you will need:
- wooden dresser
- sandpaper or sanding block
- HVLP paint sprayer
- primer
- lacquer
- reciprocating saw
- drill
- screwdriver
- drop cloth
- 3/4 sheet of plywood
- tape measure
- batting
- beadboard
- circular saw
- drawer hardware
- nail gun and nails
Source: http://www.diynetwork.com/decorating/how-to-turn-a-dresser-into-a-pet-bed-and-nightstand/index.html