Lay one piece of plywood on a flat surface, wrong side facing up. Measure in 4 inches from one 36-inch side of the board, then place one of the 2-by-1-inch boards on top of the plywood, parallel to the 36-inch side.
Place the second 2-by-1-inch board 24 inches away from the first, then lay the third 2-by-1-inch board 24 inches away from the second. The third board should be 4 inches away from the opposite 36-inch side of the plywood.
Attach the 2-by-1-inch boards to the plywood using the drill and deck screws. Use three screws in each board, one on each end and one in the center. You don't have to worry too much about spacing the screws since the boards are on the underside of the couch.
Turn the plywood board right side up.
Stand each of the four 4-by-4-inch posts upright. Slide the posts under the corners of the plywood to form the legs of the couch.
Drill a 4-1/2-inch screw through the top of the plywood into each 4-by-4-inch post to attach the legs to the plywood base.
Stand the second piece of plywood up on one 60-inch side. Place the right side of the plywood against the 60-inch side of the first piece of plywood and the couch legs. You should have something that resembles a couch.
Attach the plywood back to the couch along the top edge of the plywood base. Screw 10 screws into the back of the couch, spacing each screw 5 inches apart. Be careful that the screws are even; you don't want them to break through the plywood or splinter it.
Drape a piece of polyester batting over the plywood piece that forms the couch's back if you want. Skip this step if you want to leave the plywood exposed.
Place the cut foam on the top of the plywood base, which is the couch's seat.
Drape the home decor fabric over the back piece of plywood, if covering it. Pull the fabric taut and staple in place on the backside of the couch.
Cover the foam with a piece of fabric. Staple the foam and fabric to the couch on the underside of the plywood board.
Paint the legs of the couch in a matching color if you'd like. Leave them plain if you are leaving the plywood back exposed.
Add a row of cushions or pillows to the couch's back, on top of the foam cushion, for extra comfort.