I'll be honest, it's rare that I make the bed as soon as I wake up (though will usually put the duvet straight etc) however if I haven't made the bed I will still do so before going to sleep. :)
This is more applicable in places where I have a top sheet and duvet, like back home in the US. I like to have the top sheet tucked in properly, if it's there. Here in the UK we don't have a top sheet (DH is from Germany and they tend to just have duvets with covers, so have become used to that) so it's not really applicable.