Duct tape comes in a variety of colors and patterns, and it is readily available at most craft stores — kids love it! A roll costs about $3 to $4 and you'll need about three to four rolls to make a headboard for a twin bed. You should be able to get a large piece of cardboard for free at a grocery or home improvement store.
duct tape — 3 to 4 rolls in different colors and patterns
large piece of cardboard
4 to 6 wire size (small) nails
Draw out your headboard's design on paper. Determine what colors and patterns to use.