Here are the things you will need:
For the bed:
- a smallish side/end table (the one used here is 18″x21″ and 19″ high).
- 4 finials (the ones used here are ends for a curtain rod that were just the right size)
- 4 smallish ball feet
- a piece of crown molding cut to fit between two of the legs and form a headboard
- small can paint (flat white is used here)
- paint brush
- wood glue
- a paint pen for detailing
- newspapers to paint on
For the cushion:
- about a yard and a half of fabric (cut from a bolt at a fabric store – measures about 46″ across. A pretty black and white damask is used here)
- a trash bag or paper to make a pattern
- trim
- a small zipper (also optional, the one here is 6 inches)
- stuffing! (about half of a 32 oz bag)
- pins
- needle
- thread
Source: http://www.instructables.com/id/Four-Poster-Pet-Bed/