Unzip the couch cushions and remove the old foam. Discard it, and lie the empty couch casing on a flat surface.
Measure the length and width of the cases with a soft tape measure. Write down the measurements, and add an inch to each one. This will ensure that the foam fits exactly into the cloth casings.
Lie the foam on a flat surface, and grab a marker or marking pen. Make marks where you will need to make the cuts. Use the measuring tape to make sure the marks are the exact size as the couch casings.
Cut the foam carefully with a sharp knife. Instead of making long cuts, use several short cuts to make cuts that are even and straight. Take your time. Cut the foam to follow your markings.
Fold one square of the foam you've cut into a taco shape. Slide the folded foam into an empty fabric casing. Unfold it once it's inside and arrange it properly to fit the casing. Zip the foam into the fabric case once you've ensure the fit is correct.