Just did a set for my duck boat and was fairly easy to do. I got my treated lumber from Lowes, a bunk carpet kit from Bass Pro mail order, and I used roofing tacks to install the new carpet. The only thing you really have to worry about is the wood. For some reason most place that sell treated lumber store it wet and if you let it dry out without having it installed on the boat trailer and the boat sitting on it, it will warp like crazy so if you decide to do this I would buy the lumber last and as soon as I got it, start installing the bunks.......and lastly but not least take measurements, how long the bunks are and where they are position relative to points on the frame somewhere......

Just a quick question ogles. Will the roofing tacks back out of the wood, like most other metal objects after a period of time in wood? Or will the raised little ridges hold them in? I've heard people using nails and carpenter staples before, and heard their horror stories afterwards about the gouges in their boats when they've backed out.

Had time to think about this. Guess those guys didn't think long enough either, you wouldn't use the tacks on the surface facing the boat, just the underside. Nevermind.