Contact your local building code official to find out if there are code restrictions or if a building permit is required. If a building permit is required and you fail to get one, code enforcement can make you tear out the work, even if everything is built to code.
Measure the attic floor joists with a tape measure to determine where to cut the plywood. Ensure that the cuts in the plywood break on a floor joist.
Cut the plywood to measure with a circular saw.
Chalk the plywood with a chalk box line to mark every joist so it is easy to tell where to drive the nails or screws.
Apply sub-floor adhesive to the tops of the floor joists. A 3/8-inch bead applied will ensure a tight seal between the joist and plywood and eliminate floor squeaks.
Lay the plywood in place, square up the corners and the marks on the plywood with the joists.
Fasten the plywood down with nails and a hammer or nail gun; if using screws drive them in with power drill and screwdriver bit.