Take your sofa cushions off the couch and unzip the covers.
Remove the foam from inside the covers and throw it away. Set one of the sofa cushion covers on a flat, even surface, and smooth out the wrinkles with your hand.
Measure the top of the cushion cover from seam to seam. There may be some extra material beyond the seams while your cover is lying flat, but this can be ignored. Measure only from one seam to the other, accounting for any L- or T-shaped extensions.
Write down the dimensions of your sofa cushion measurement, and then add one inch. This will ensure that your new foam will fit into the sofa cushion cover snugly.
Lay out the foam on a flat surface. Use the measuring tape and a marker to draw the dimensions of your couch cushion out on the foam. Alternatively, you could trace the shape of the old cushion onto the new foam.
Cut the sofa cushion shape from the foam, using your electric knife.
Insert the new foam into the sofa cushion cover. You may have to reach deep into the cover to push the foam all the way in. Secure the zipper when you're finished.