Measure the area for the elevated deck. Allow a 3-foot by 3-foot area for each large seat, along with a 2-foot walkway. A deck 9 or 10 feet long and 5 feet wide provides a walkway and comfortable seating for three people.
Cut two-by-eight boards for the deck frame. For a 5-foot-wide deck, you need a 57-inch-long piece of two-by-eight board for every 16 inches of deck width for joists, along with two two-by-eight-inch boards the length of the deck for front and back frame pieces.
Nail the joists to the front and back pieces with 16d nails. Place one joist at each end of the frame pieces, with the others spaced every 16 inches.
Place an acoustic mat on the floor space of the elevated deck. Optionally, place plywood over the acoustic mat.
Set the riser frame on top of the acoustic mat. The frame is not fastened to the wall, but is allowed to float on the mat to prevent sound vibration transfer from the floor to the seats.
Cut 1/2-inch plywood to size to fit the deck. Nail the plywood in place with 8d nails.
Cover the deck with carpeting. Carpet is also part of the acoustic treatment of the deck. Glue the carpeting in place with the appropriate carpet glue for the type of carpet you're using.