What style are you going for, Judy? I'm making a headboard from garden trellises. I've seen rustic ones made from old pallet wood. Another option is to make a large frame and weave upholstery webbing onto it. I've done this for a pin board, but a larger version as a headboard would look great as well.
http://www.hometalk.com/149571/get-inspired-...
There have also been a variety of creative headboard projects posted here on Hometalk over ...»
You might find some more ideas browsing through this list:
http://www.hometalk.com/?filter=headboard&am...