The first step in making a Murphy bed is cutting the wall unit face frames. Create four lengths to serve as the vertical face frame pieces and two additional lengths into cross pieces. Use a table saw to cut a rabbet on one back edge along the length of each piece, and use a miter saw to cut additional pieces.
The next step is to cut the plywood sides and shelves. This step cuts four of these boards into tall, wide pieces to serve as the back and sides and two other boards into the top and bottom shelves. Do a dry layout to ensure that the face frames, cross pieces, sides, shelves and tops and bottoms fit together correctly. In the next step, assemble the face frames with a pocket hole jig that allows the use of hidden screws. After measuring and marking the placement of the cross pieces to allow an equal distance between each, drill screw holes in the back side, or inside face, of the frames for the intersecting face frame pieces, and cover over the screw holes with special tapered wood plugs after securing the cross pieces. Assembling the wall units involves inserting the plywood side pieces into the rabbets at the back of each face frame piece with glue and finishing nails. Building and assembling the bed itself is easy if all pieces are measured correctly.