Scottie, I built one for one of our kids by starting with the plans for a bunk bed from the September, 1993 Family Handyman magazine. It is a no-brainer to change these over from bunk beds to one level. Make your skirt boards full depth, leaving 1" of the corner post below the skirt board and rounded over. Then make 4 "L" shaped stretchers the width of the bed. Cut out the drawer openings. Screw and glue the L brackets into the lower corners of the drawer openings and another full width piece across the top of the opening to keep the drawer from tipping. Make the drawers. It came out wonderful--marvelous--good job, fellows. There is a company in northern Michigan that makes these commercially.