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Cut about eight 2x4s down to 26". These will act as the legs of the play area.
The play area will be 33" deep and will need two 2x4s cut to that length to act as the feet of the sides.
Also, cut 2x4s to 56", which is the length of the play area.
Attach the 26" 2x4s to the flat side of the footer with 3" wood screws to form the vertical legs of the play area (Image 1).
Across the two leg units, attach the 56" 2x4s to the tops of the units. Attach the 2x4s using 3" wood screws.
Rip a piece of plywood to fit the etop area of the play area and attach it to the frame with 3" wood screws (Image 2).
Another piece of plywood is needed to act as a headboard for the play area where the desk will be attached. Make this piece 12" taller than the platform itself, in this case 39-1/2". Attach this to the outside side of the platform with 3" wood screws.
The desk is made from plywood and consists of two legs that are 24" tall and 28" deep. Attach one leg to the outside of the play area with 2" wood screws.
The top and other leg of the desk need to be assembled before they are attached to the play area assembly.
When completed, fill holes and joints with caulk and spackle; sand lightly and prime with a high-quality primer. When the primer is completely dry, paint with a semi-gloss paint. Cover the high play area with a small rug and pillows.