anchor strap 24 is aligned on the line and stitched onto the back panel 14 next the vinyl sheet is folded so that the backing surface faces outwardly and the sides of the front and back panels 12 14 are stitched to form a pouch with a pair of lateral hem next the foam pad 18 is placed into the pouch and the flexible straps are located along the upper edge of the pouch about one inch from each lateral hem and or the magnets 40 are placed into the pouch the upper edges of the front and back panel 12 14 are turned inwardly into the pouch and stitched to enclose the foam pad 18 and magnets 40 within the pouch and or secure the flexible straps 20 thereto longitudinal stitching and transverse stitching may be added to facilitate folding as described above in some embodiments foam pad 18 can extend upward only to transverse line 30 to eliminate bulk and minimize material required in third region 36 and fourth region 38 in such configuration foam pad 18 only resides in first padded region 32 and second padded region 34 in some embodiments foam pad 18 can extend upward beyond transverse line 30 such that foam pad 18 extended into third region 36 and fourth region 38 in this way if desired foam pad 18 can be continuous and stitched via transverse line 30 or can be separate pieces being disposed in one or more regions 32 34 36 38 prior to installing the headboard bracket pad 10 any mattress and or box spring should be removed from the bed frame the pad 10 is place with the anchor strip 24 and or back panel 14 facing the bed.