I got the idea from some of the threads on here and YotaTech. I wanted something easy, quick and relatively cheap.
I based mine off of this link:
Sleeping deck for 4Runner
I basically followed this except that I didn't cut my piece into (2) 4'x3' pieces...I cut it is a 6'x4' as I thought it might be more stable. The rear seats will have to come out (not the seat backs, just fold those down) but taking out the seat bottoms takes all of about 2 minutes. (2 bolts on each seat).
I used 6 - 10" threaded pipes, 2 - 18" threaded pipes, and 16 flanges. All of the pipes were 3/4" and the flanges were also 3/4". I used 3/4" plywood for extra strength. I drilled small pilot holes for the screws (wood screws, 3/4") and then screwed it all together putting on the 18" pipes on last.
I used a futon mattress for the top. It is a little high (close to the ceiling) but it should be fine...after all, I won't be living in this (yet).
Result: Tons of space underneath. I didn't put any pipes in the middle (going lengthwise) so that I could shove a dog crate etc under there (folded up of course!). With 3/4" plywood I don't think you will need any extra support in the middle....I got on there and jumped around and it feels very solid. I am hoping to support myself and 2 dogs.
Took me about 45 minutes or less to get it all done.
Tools used: circular saw to cut plywood, cordless drill for pilot holes and screwing the screws/flanges
Total cost: $154 (included ALL parts, plywood, screws)