We used particle board for the headboard itself, and backed it with a smaller piece of real wood, for support. The legs are 2X4's.Currently our bed is a queen, but someday we will upgrade to a king, so we opted to make this headboard for a King...room to grow!!
I was pretty upset at first with how shallow the tufts were, but over time I have really fallen in love with it. It's like a small dainty detail you don't see at first, just adds to the layers of the room-I guess.