So without further ado... here is the finished product.
We still need to hang the desk... which is currently on the floor in the corner holding Lego's.
As a matter of fact... EVERY square inch of the floor under the bed is full of Lego's.
He told me after the first night that he has "such good dreams in his new bed".~Priceless!!!
I do have to admit that it is a little harder to check bg's at night though. I have to climb up the ladder and check a toe or bring a step ladder with me. What are ya gonna do?