Lay down two 18-inch 2-by-4 boards, with their large surfaces facing down. Position two more identical boards on top of these boards, perpendicular to them and overlapping so that they make an 18-by-18-inch square frame. Drill two holes through each corner and attach the boards together with 2 1/2-inch wood screws.
Repeat to create three of these square frames in total. Consider these frames the leg rests of the couch. Position them up on their ends, parallel to each other and spaced about 2 feet apart.
Lay four 48-inch 2-by-4 boards on top of these leg rests with their large surfaces facing down. Evenly space these boards, which are the seat of the couch, on top of the leg rests. Drill two holes down through each seat board and into each leg rest for a total of 24 holes. Attach the boards together with 2 1/2-inch wood screws.
Hold four 24-inch 2-by-4s up against the back of the seat boards. Position these boards, which are the backrest supports, with their large surfaces vertically against the seat board. Put one end of the backrest support flush with the bottom of the seat board, and the other end 23 inches above the seat board.
Drill two holes through each of the backrest supports and into the rear of the seat boards. Attach 2 1/2-inch wood screws in each hole.
Evenly space three 48-inch 2-by-4 boards against the backrest support boards, ensuring that their large surfaces are steady against the backrest support boards. Drill two holes through each of these boards, which are the backrests, and into each backrest support board. Attach the boards together with 2 1/2-inch wood screws.