Choose a piece of polyurethane foam that has a height measurement suitable for your project. For example, if you are using foam for an upholstery project, choose a foam that is as thick as you want your cushioning.
Determine the size and shape of the foam piece you need. Make an in-scale drawing, using the width and length measurements, onto a sheet of paper to create a pattern. Cut the pattern from the paper.
Prepare your work area by protecting any surfaces you do not want covered in foam. Tape down plastic trash bags or tarps.
Put on your safety equipment to avoid injury from the foam particles. Wear goggles and a face mask.
Place the paper pattern on top of your foam piece. Cut around the edges of the piece with a craft knife, making several deep cuts until all of the excess foam is removed. If you are using an electric knife, make small, even cuts all the way around the pattern.