Top directors on top of the bed (9)

I believe the answer is:

headboard

I'm a little stuck... Click here to teach me more about this clue!

'top of the bed' is the definition.
The answer and definition can be both man-made objects as well as being singular nouns.
Maybe they are linked in a way I don't understand?

'top directors on' is the wordplay.
'top' becomes 'head' (head is a kind of top).
'directors' becomes 'board' (board of directors).
'on' means one lot of letters go next to another.
'head'+'board'='HEADBOARD'

Can you help me to learn more?

(Another definition for headboard that I've seen is " Panel".)

I've seen this clue in The Mirror.

Want a hint initially instead of a full solution? Install my app