Spray adhesive onto a 35-by-40-by-1-inch board. Cover the top of the board with a piece of 8-inch foam padding. Turn the wood over and trim along the edges of the foam, making it sit flush with the edges of the board.
Turn the board back over. Measure 8 inches from the back of the board and mark this spot. Insert the edge of the utility knife into the foam and carefully score the foam. Run the knife across the back of the foam. Keep pushing until you reach the board. Remove the back 8 inches of foam from the board.
Create the back of the couch from a 35-by-32-by-1-inch board. Spray the board with adhesive and press the foam against the glue. Once the glue dries, cover the foam with more spray adhesive and a layer of fabric. Tuck the fabric under the board and secure it with a staple gun. Repeat this step with the other piece of wood.
Turn the back piece sideways and set it on the exposed wood area of the base. Place an L-bracket on the back, and screw it into the wood with wood screws. Make sure you screw the bracket into the back and under the bottom. Space four brackets evenly across the wood.
Flip the couch upside down so you can see the bottom. Measure 2 inches in from each corner and mark the spot. Drill holes 1/2 inch deep at the marked spots. Set a screw-in couch leg on the hole, and tighten it until it sits flush with the wood. Follow the same step for each leg.
Repeat the previous steps, crafting a second piece. When you use the pieces as a couch, push the two pieces together. The couch pieces have the rectangular shape associated with modular couches.