Measure the width and length and depth of the cushion cover with a tape measure. Sponge rubber cushion measurements should be ½-inch less than the cover measurements so the cushion will fit inside.
Mark, with chalk or marker, using a ruler to maintain straight lines, the necessary measurements from Step 1, less ½-inch on all measurements, onto the sponge rubber. These are cutting guides.
Place the sponge rubber on a table. Depress the top with your palm to narrow the side/end of the cushion. Slide the bottom blades of the scissors beneath the sponge rubber.
Cut to the cushion center. Turn the cushion to the other side of the marked line, and press down once more, narrowing the cushion. Cut with your scissors until your cut meets the previous cut from the other side. It's imperative your scissors are very sharp to cut the sponge rubber without resulting in a jagged cut.
Prepare your floor. Install carpet tack strips following the manufacturer's instructions. Place the waffle side of the sponge rubber cushioning facing you. According to the Flooring Lady, "The waffle side of the carpeting needs to face up for maximum cushioning and it is cut to fit inside the tackless strips."
Position your sponge rubber cushion on the floor in measurements suggested by the manufacturer's instructions. Some manufacturers recommend strips as opposed to one piece. According to A Cut Above Fine Flooring, sponge rubber carpet cushion comes in waffled and flat textures. Flat cushion, "is a firm, dense cushion, which has a flat surface and is normally used in large-scale commercial applications and with loop type (or Berber) carpet." Waffle cushion, "produces a soft, resilient cushion whose luxurious feel is particularly useful for residences." The cushion will flap up onto the wall.
Use chalk or marker to mark an even line horizontally along the fold created by the wall and the floor.
Fold, according to Find Any Floor, the sponge rubber cushion "at the chalk line and use a carpet knife to cut along that line." A carpet knife is two-edged and very sharp. Using the carpet knife to press down, cutting in a sawing motion, up and down, according to the Flooring Lady, "Cut the carpet pad to roughly the right size and then trim the pad to be just short of the tack strip."