Measure the depth of the home theater room with a measuring tape. This determines the length of the joists that support the flooring. Cut 2-by-4-inch pressure-treated lumber sections to this length with a circular saw.
Determine the seating area of your home theater. Stand cut 2-by-4-inch lumber sections on their 2-inch ends at 12-inch intervals along the seating area. Stand 2-by-4-inch lumber sections on their 2-inch ends at random intervals on both sides of the seating area.
Cut sections of 1-inch sound-absorbing foam with a utility knife to fit between the joists. Staple the foam to the subfloor between the joists, using an electric stapler.
Lay 1/2-inch-thick plywood sections on the joists, cutting sections as necessary to fit, using a table saw. Attach the plywood sections to the joists with 4-inch wood screws at 4-inch intervals, using a drill and a screwdriver bit.
Cover the plywood with carpet to provide a comfortable floor surface and improve the sound-absorbing properties of the floor.