Remove any protruding nails from the bare wall studs with a hammer. Slide the head of your hammer across the studs. The hammer head will bounce over any small pieces of nails you might not otherwise see. Pull these nails out or drive them into the studs until they are flush.
Fit the tub into the area against the wall. Place a level across the top of the tub rim along the back wall. When the tub is level, mark a line across all of the studs on the back wall using the tub flange as a guide. Remove the tub from the opening.
Measure from the bottom of the tub flange to the top of the flange with a tape measure. Place the end of the tape measure at the marks on each stud and mark a line below the first line at the tub flange measurement.
Take the measurement between the two inside corners of the back wall. Cut the 1-by-2-inch furring strip to the measurement with a handsaw.
Place the furring strip on the back wall, with the top of the furring strip at the bottom mark on the studs. Drive finishing nails through the furring strip and into each of the wall studs. The furring-strip leveling block is now ready for the tub installation.