Cut two sheets of 3/4-inch plywood to 75 inches long by 17 inches wide using a circular saw. Cut one sheet to 54 inches long by 21 inches wide. Cut one sheet to 54 inches long by 26 inches wide. Cut one sheet to 73 1/2 inches long by 17 inches wide.
Cut two sheets of 3/4-inch-thick plywood to 26 inches by 17 inches. Cut eight sheets to 26 inches by 2 inches. Cut three sheets to 54 inches by 25 inches.
Measure 2 inches along one 75-inch edge of a 75-by-17-inch sheet of plywood, using a ruler, then measure 2 inches up. From this starting point, draw a rectangle 12 inches tall and 30 inches wide using a pencil. Measure 2 inches in and 2 inches up from the other end of the same sheet and draw a second 12-by-30-inch rectangle. Repeat on the other 75-by-17-inch sheet.
Fix a 1-inch drill bit to the hammer drill. Drill holes in the corners of each rectangle you just drew. Cut out the rectangles from the plywood sheets using a hacksaw. Screw one of the 75-by-17-inch sheets at a right angle with the 54-by-26-inch sheet using two L-brackets. Align the sheets so the 75-inch sheet reaches 17 inches up the 26-inch side of the 26-by-54-inch sheet.
Screw the other 75-by-17-inch sheet to the opposite edge of the 54-by-26-inch sheet using two L-brackets. Screw the 56-by-21-inch sheet to the two 75-inch sheets using two L-brackets per joint to form a rectangular frame. Screw the 73 1/2-by-17-inch sheet down the middle of the frame using two L-brackets per joint.
Screw one 26-by-17-inch piece into the bed frame between the 75- and 73-inch pieces using two L-brackets per joint. Screw the other 26-inch piece into the other side of the bed frame in the same manner. The bed frame is now quartered. Screw two 26-by-2-inch pieces into the bottom of each quarter, between the 75- and 73-inch pieces, using one L-bracket per joint.
Screw the three 54-by-25-inch sheets to the top of the bed frame so the top of the frame is covered. These are the pieces the mattress will rest on. Varnish or paint the bed frame to suit the decor of the room.
Cut one 3/4-inch-thick plywood sheet 31 inches by 13 inches using the circular saw. Cut one sheet 30 inches by 12 inches. Cut two sheets 25 inches by 11 1/4 inches. Cut one sheet 30 inches by 24 1/4 inches.
Apply wood glue to one of the 11 1/4-inch ends of the 25-by-11 1/4-inch plywood sheets. Stick one 25-by-11 1/4-inch sheet to either 12-inch side of the 30-by-12-inch sheet so there is a 3/4-inch lip below each 25-by-11 1/4-inch sheet. Reinforce the joints with countersunk screws.
Apply wood glue to the 25-inch edges of the 25-by-11 1/4-inch sheets that face down toward the 3/4-inch lip. Stick the 30-by-24 1/4-inch sheet to the glued edges of the 25-by-11 1/4-inch sheets to form a drawer with no front panel. Reinforce the joints with countersunk long screws.
Screw a drawer handle to the center of one of the wide faces of the 31-by-13-inch sheet to form the front panel of the drawer. Glue and screw the front panel onto the drawer so there is a 1/2-inch lip around the edge of the front panel. Slide the drawer into the bed frame. Repeat this entire process to form three more drawers.