Measure out the size of foam that you need for your chair. Measure the chair to determine the size necessary or use the old foam as a template.
Mark the measurements on your new foam using the permanent marker. If you are using the old foam piece, lay the old foam on top of the new foam and trace around it. In order to ensure that the foam fills out the upholstery fabric, add 1/8 to ¼ inch to all foam measurements.
Turn on the electric carving knife to a low setting and begin cutting on the measuring lines you marked. The carving knife should move smoothly through the foam. If not, you may need to replace the blades on your knife.
Cut ½ inch past the markings on the corners to ensure that the corners will not be rounded or get destroyed by the knife blades. Start all cuts from the outside of the foam piece and work your way into the interior portions. The interior cuts are the most challenging to make and are best accomplished by cutting from the edges, instead of attempting to turn the knife in a curve while cutting.
Trim any excess on the corners or edges by using the carving knife or a pair of sharp scissors.