My dad is an avid sailor. Preparing the boat to sail includes hoisting the mast. While my dad was standing there using all his strength to hold the mast my job was to thread the awkward pin that held everything up. I would often drop it while my dad was sweating bullets trying to hold the mast. Later my dad told me that sailors named it the “damn-it” pin because it was such a pain. Uphostery tacks are much the same.
I started with a piece of pressboard from Home Depot which they cut for free to your dimensions. Mine is 59 in X 40 in.
I normally like to use a thick piece of foam but because I knew I would be nailing tacks in it I wanted it to be thin. Instead I purchased this 3/4 X 1-1/2 wood and cut it down with a hand saw to my dimensions. I simply glued it to the back of my headboard with wood glue so when I wrapped the material around it, it looked more substantial and thick.
I don’t have any fancy clamps to secure the glued boards in place but I discovered that food storage cans full of wheat and rice do the same job nicely.
Found it at Hancock Fabric (don’t forget your 40% off coupon).
Here’s the spray adhesive I used (because I know 15 people will ask).
Here’s the back side with staples.