AskCodeMan

Codeman, are there any requirements/restrictions regarding permanent, site built bunk beds?
This is new construction and we are under the 2006 IRC, homeowner has an area (walls on three sides) and wants the beds built with the "top bunk" about 5' from the floor with a ladder built on one end...not unlike those you see in any furniture store.

No, the code does not address furniture in any way, and that is what that would be.

Now, if that were to be built-in and not applied to the existing walls (you said it was an area with 3 walls, meaning that it would be 'added' to the existing walls 'as though you hung a cabinet' there) - but if it were truly built in with the wall areas coming up and around it and creating a second ceiling area, then you would need to apply minimum ceiling height to both the floor to the underside of the bunk and from the top of the bunk to the ceiling above - and that would not likely pass.

That is about the only thing I can think of.