This is my L-shaped pallet couch that I built. Easy and inexpensive with the twin mattresses instead of cushions. There is a fitted sheet on both the top and bottom. I included little holiday lights in between to sparkle things up and some old books on the "shelves" to make it look classy. I also added a few pallets in the corner to act as a table. My new favorite room in the house!
Start with the big boxes. In this example, we have a large opening for a washer/dryer combo unit. For any opening larger than 24", double the 3/4" plywood with glue and screws to provide adequate support for the stairs.
There's just something about little drawers that fascinates me. And a whole staircase of them? I'm in heaven. http://www.design-decor-staging.com/blog/wp-content/uploads/2012/02/space-saving-staircase-design-storage-ideas-6.jpg