When I first saw this my thoughts were, "Woah! How did a polar bear end up sleeping in a bunk bed!" It honestly took me a minute to realize that the bear is fake, and that there is a kid in the picture. That bear still creeps me out though.
Great idea RE the twin mattresses. I also love the tree pictures on the wall! Love to display kid-made art in a kids room! Two twin mattresses, some plywood, and a great playroom that doubles as a guest room or sleepover room.