Measure the height of the original cushion by placing the ruler vertically against the cushion's side. If the upholstery fabric is sagging, hold it up by the top edge to get an accurate measurement.
Place the original cushion on top of the new polyurethane foam. Trace around the edges, using the colored chalk. If your cushion needs to be 3 or 4 inches thick, trace the original cushion a second time for a total of two outlines. If your cushion needs to be 5 or 6 inches thick, trace your original cushion three times.
Cut out the new cushion layers, using the electric carving knife. Cut along the inside edge of the traced line, making sure the knife blade is straight up and down. If the knife blade is tipped, your cushion edges will be angled.
Place the first and second layers on top of one another, with the edges lined up. Flip the top piece off, so the two inner surfaces are exposed.
Shake the can of upholstery adhesive. Hold the can about 8 inches from the foam surface. Spray a light coat of adhesive over both pieces, covering the entire exposed area. Wait 30 seconds to one minute.
Line up the edges that are touching, then flip the top piece back over. Make sure the edges are straight before you apply pressure to the top layer. Press down gently on the top cushion. If you have another layer to add, repeat the gluing steps.
Shave off any uneven spots by sliding the blade of the running electric knife along the edges of the foam.
Remove the cover from the original cushion, and slide the newly built seat cushion into the cover.