i just re-did my bunks this week. i used standard 2x4's, the whole 8 foot length. i used carpet glue i had left over from the boat carpeting, and gray indoor / outdoor carpet i got cheap from a bargain store. wrapped the carpet around 3 times (for cushion) and glued it in between each layer. i stapled the final seam, and then added some sheet rock screws for extra security to keep the carpet on. i chose not to spend the money on water seal, but i figure it's not a hard job to redo them in a couple of years if needed. it was 3 hours (including setting up new brackets to attach the bunks) and only $15 for the wood and carpeting. taken it out a few times and haven't had any issues with the carpet, etc.