This has been a sometimes fun, but most often infuriating discussion between my wife and I, as well as other family members and friends whenever we bring it up: which side of the bed is the front? Is it the foot end? The side where the heads are? Or are you a rebel and is it the side you get out of bed at?
The front of the bed is the legitimate business the bed uses to cover up its illegal activities.
Slightly more seriously, I would say that if there is a front it would be the same as the foot, but I don’t think the term really applies.