Cut two two-by-fours in half (4-foot pieces). If you have an 8-foot-long board, this means that there should be no waste. Buy six lengths of 1.5-inch dowel rod in 3-foot sections.
Buy a 1.5-inch (38 millimeter) hole saw from the doorknob aisle of a hardware store. Look for a tool that looks cup-shaped with saw edges on the rim and a drill bit sticking out from the center.
Measure 6 inches from the end of the board and drill the first hole into the center of the wide side of the board. You may have to empty the saw of the wood and drill again in the same hole more than once until you get through the wood three-fourths of the way (1.5 inches). Repeat the process at 6-inch intervals along the body of the board toward the far end five more times. Repeat these steps with one more board. Glue the dowel rods in the holes of the two boards like rungs of a ladder. Do the next step before the glue dries.
Place the drilled boards on the ground with the top and bottom even with each other and the dowel rods still in them. Place the two undrilled boards three feet from each other across the back of the drilled boards. Pre-drill the holes for the deck screws using a drill bit the size of the shaft (not the teeth) of the screw. Use deck screws in these holes to attach the boards to the back of the "ladder." Mount this frame to the wall into the wall studs using more deck screws.
Cut a 6-foot-by-2.5-foot section from a sheet of plywood using a table saw. Use sandpaper to smooth rough edges so that they will not puncture the vinyl. Cut a piece of vinyl that is six inches wider and taller than the plywood. Use a hot glue gun to attach three sides of the vinyl to the underside of the plywood. Stuff the vinyl with cotton so that it is evenly distributed. Pack it firmly and make sure that it is not lumpy before sealing the last edge with the glue gun to the underside of the plywood.
Attach hooks one inch from each edge of two corners at one end of the board. The hooks allow the board to hook onto the different dowel rods. Make sure that the hooks are sturdy enough to take the weight when you buy them at the hardware store. The far end of the board rests on the ground to form the slope you will recline on when you exercise.