76 which have been folded laterally inwardly toward the middle along each longitudinal edge this structure is illustrated in fig5 strip 70 is then stitched longitudinally at three locations including a central stitch 72 and two edge stitches 74 central stitch 72 holds the two flaps 76 together in a folded position as shown in fig5 strip 70 is then cut into segments of a predetermined length to form handles 50 the length of each segment is dependent upon the precise length of the handle 50 which is desired to be attached to a box spring or mattress the next step is illustrated in fig6 handle 50 is placed into jig 52 as illustrated in phantom in fig6 the ends of handle 50 rest on lips 58 while the center thereof rests on plate 54 handle 50 is thus centered in jig 52 as the ends of handle 50 abut end supports 60 the operator then folds handle 50 about plate 54 as shown in fig6 by pulling the ends of handle 50 downwardly through slots 56 and folding the ends of handle 50 along a transverse fold around toward the underside of plate 54 handle 50 in its folded condition is then slid off plate 54 away from table 18 as illustrated in fig7 the location of each handle 50 has been previously marked on side panel 51 prior to placement of side panel 51.