The key component of creating a reclaimed wood headboard is to understand how to finish the wood. The general idea of finishing is that it involves cleaning, sanding, and staining or painting the wood. A good thing to keep in mind is that this form of reclaimed timber furniture will be near your sleeping area. Therefore you should probably stay away from certain materials, such as pressure treated wood (it can cause nasty splinters). As long as you keep these pointers in mind, you can basically create a headboard out of anything from a solid cross section of tree to an old abandoned stretch of fence.