Measure the length and width of the mattresses you want to go in the bunk bed.
Measure the sitting height of your tallest child.
Cut your plywood sheets to be 2 inches longer and 2 inches wider than the mattresses you intend to use.
Cut four beams to be 2 inches longer than the mattresses are long. Cut the other four beams to be 2 inches longer than the mattresses are wide.
Cut the strips to the same lengths as the beams.
Cut the planks to be 1 foot longer than the mattresses are long.
Add the following: the sitting height of your tallest child, plus the height of both mattresses, plus 16 inches (for the platforms), plus 12 inches (for floor clearance), plus 8 inches (for safety rails). Put together that's (height of smallest child) + 2x (height of mattress) + 36 inches
Screw two long and two short beams together in a square, set so the beams are on edge. Use two wood screws at each corner. You might predrill the screw holes using a drill bit 1/8 inch smaller than the diameter of the screws.
Drill two holes in each corner of your frame with a drill bit the same diameter as your bolts. Position the first hole 1 inch from the top and 1 inch from the inside edge of the long beam. Position the second hole 1 inch below the first hole.
Lay the plywood on top of the frame and attach it to the frame with wood screws. Drill holes using a drill bit 1/8 inch smaller than your wood screws. Drill one hole in each corner, two evenly spaced holes along each long edge and one hole in the center of each short edge. Place the holes 1/2 inch from the outside edge of the plywood.
Attach the strips to the border of the platform, even with the outside edge of the plywood. Use wood screws, drilling each through the strip and into the holes you drilled into the plywood and beams.
Repeat steps 1 through 4 for the second platform.
Drill two holes approximately 1 foot from the end of each post. Use a drill bit the same diameter as your bolts. Space the holes to match the holes you drilled in your platform frame.
Attach the platforms to your posts with bolts. Do this in the bedroom, as the completely constructed bunk bed will be much harder to move than the individual parts.
Lay the mattresses on the platforms, using the strips to keep them in place.
Attach the planks to create safety rails for the top bunk. Set them each on the outside long edge of the posts and attach with the remaining wood screws.