Set two 24-by-30-by-1 inch wood boards, which will serve as the sides of the sofa base, on a flat surface. Arrange two 75-by-24-by-1 inch wood boards beside the other two boards to make a rectangular box or frame.
Apply wood glue to the edges of the shorter boards where the wood touches the longer boards. Rub a damp rag over the boards and wipe off any glue that seeps out from the sides. Let the glue dry for several hours.
Turn the frame onto its side. Drive a 2-inch wood screw through the side of the wood and make sure that the screw goes through both layers of wood. Attach four wood screws to each corner and evenly space the screws apart.
Attach a 75-by-30-by-1 inch wood board to the top of the frame, which will support your cushions. Drive wood screws through the top layer of wood and into the frame. Use at least four screws on the shorter sides and 10 or more on the longer sides. Flip the frame upside down and attach a second 75-by-30-by-1 inch wood board to the frame.
Place a 4-by-4-by-4 inch wood board on each corner of the couch for the legs. Apply glue to each corner then clamp the wood blocks into place. Apply more wood glue to the edges of the wood in between the legs.
Lay two 67-by-4-by-1 inch boards on the longest edge in between the legs. Lay two 22-by-4-by-1 inch boards in between the legs on the shorter sides. Clamp each piece in place, let them dry overnight then remove the clamps.