Measure the height of the ceiling in your theater room to ensure that there is enough space to accommodate the 1-foot-high seat riser and any guests who will be using it. The ceiling must be at least 8 feet high in order to utilize a seat riser.
Form a box to serve as the base of the seat riser by nailing one 69-inch stud to each end of a 96-inch stud. Nail a 96-inch stud to the open ends of the two 69-inch studs in use. Insert the remaining 69-inch studs, which will serve as support beams, within the frame of the box. Create an equal amount of space between each of these studs and nail them in place between the two 96-inch studs.
Create a second smaller box with support beams from the two remaining 96-inch studs and the nine 60-inch studs. Stack the smaller box on top of the larger box and align the 96-inch studs at the back of each. Attach the two boxes with a drill and screws to form the riser and step.
Cover the top of the riser with a 96-inch-by-60-inch-by-1-inch piece of plywood and nail it firmly in place. Repeat the process with a 96-inch-by-9-inch-by-1-inch piece of plywood over the step of the riser.
Place a 108-inch-by-72-inch piece of carpet over the top of the entire structure, including the step, and attach it with carpet tacks. Cut a 72-inch-by-12-inch piece of carpet proportionate to the sides of the riser and attach it to each side of the riser. Place the riser in your preferred location within the theater room and rest three seats or a sofa on top of it.