Remove the existing fabric from the headboard. If the fabric is stapled onto the wooden headboard, use an industrial staple remover to take out the staples and release the fabric. You may also be able to cut away the fabric and the batting with scissors.
Reuse the old batting, if it's in good shape. If not, cut a section of batting and a section of fabric that will fit over the face and the sides of the headboard. Both materials should fold over the back of the headboard between 4 and 6 inches.
Lay the fabric face down on a flat surface. Place the batting on top of the fabric so that the edges are flush.
Apply spray adhesive to the face of the headboard. Center the headboard on top of the batting. The spray adhesive is not absolutely necessary, but it helps keep the batting in place as you are recovering the headboard. Let the adhesive dry.
Beginning in the center of the top edge of the headboard, pull the batting up over the edge and onto the back of the headboard. Staple it in place with staples every 2 to 3 inches. Work your way around the perimeter of the headboard, pulling the batting over the edge and stapling it. Smooth the batting along the edge as you go. When you get to a corner, fold the batting as if you were wrapping a gift and staple it in place. Once the batting is secure, repeat the process with the fabric, adding staples every 1 to 2 inches.
Glue a strip of piping or other decorative trim around the perimeter of the headboard with a glue gun.