They are made ... of my bench. I also cut about 9? or so off of the bottom of each side, so I would be able to screw it to the flat, wide rail, not the spindle part of the headboard.

The bed's headboard and footer were removed and reattached to the side of the bed, becoming the bench's backrest. For a finishing touch, she made cushion ... I can turn an old cot into a bench ...

Bed frames and headboards can ... a cushion that fits well. Bench cushions are a good candidate because of their shape, but you can also have a cushion custom made for relatively cheap.