It doesn’t. I work in a furniture store and our bread and butter are mattresses and we charge thousands for something that you can build for $700. My bed is a 8 in. spring mattress layered with a 4 inch latex mattress pad and 2 in cotton stuffed pillow topper and all zipped up with a mattress cover. King size and beats the hell out of anything we sell at our store, including Sterns and Foster. I did it for $700