We have had the kids' crib mattress sitting in a closet for a few years now and were ready to get rid of it. But, when I pulled it out, the kids had so much fun bouncing on it that I had an idea - what if I could turn it into daybed for the playroom?! All it took was a free shipping pallet, $25 in lumber, and about three hours. Check out the full tutorial on eHow - How to Make a Daybed for Kids.