These plans came at just the right time for us as we needed to move our toddler to her first twin bed! I was set on beadboard for her room, so I modified the plan slightly by gluing the sheet of beadboard to the plywood, adding the molding to frame the beadboard and also adding a couple of inches to the legs. The thickness of the beadboard did not allow the back of the headboard to be flush with the legs, but it really isn't noticeable.
This bed is easy to build and extremely sturdy! We spent much more than the $75 listed on the plans, using both pine and poplar as we shopped around checking out our local retailers. Our local furniture store's least expensive solid wood bed was much scrawnier and $250 plus delivery, so we still came out ahead! The mattress is a 14" memory foam mattress bringing it much closer to an average bed height, but still very accessible for our 2 year old.
The bed only took a couple of evenings to build and the headboard came together in just an afternoon! However, most of that with a 2 year old, so it could come together quicker if you are sans kiddos :)