Turn the refrigerator upside down with the back sitting flat on the floor. Open the doors and remove the screws or bolts holding the doors onto the refrigerator. Remove the fridge and freezer doors and set to the side.
Remove the drawers and shelves from the refrigerator. Tear off anything inside the refrigerator, leaving behind a flat interior. Break any stuck items loose with a hammer, as you do not need those pieces for the project.
Use a reciprocating saw with a metal saw blade and cut through the metal between the freezer and refrigerator. You need the piece to have a completely flat interior, as it serves as the base for the fridge. Cut off the electrical cord and any metal pieces hanging off the back.
Position the refrigerator with the long side facing you. Measure up 6 inches from the bottom of this long spot and mark the area. Position the saw at the top of the refrigerator, just below the bottom of the freezer, and cut down to the mark. Repeat on the opposite end of the couch and then cut straight across.
Peel away the metal piece you cut out in the last step. You should have a large box with four sides and an opening in the front. Sand down the top piece of the metal that you cut with the saw. Remove any shards or uneven spots, leaving behind smooth metal.
Cover a 66-inch-by-30-inch-by-1-inch wood board with upholstery glue. Set a piece of foam padding on top of the glue and press down firmly with your hands. Turn the wood upside down and trim around the edges with a utility knife, removing any excess foam.
Apply more upholstery glue to the sides and top of the foam. Wrap the board with fabric and secure to the bottom with staples from a staple gun.
Repeat Steps 6 and 7 with a 66-inch-by-35-inch-by-1-inch wood board for the back.
Glue the seat and back to the refrigerator with epoxy. Apply the epoxy to the edges of the refrigerator and set the seat on top. Use more epoxy around the edges at the top and back of the refrigerator and place the back against the refrigerator.