Adjust the miter saw to cut a 45-degree angle by pivoting the base until the gauge is at the 45-degree mark. Lock the base at the 45-degree mark.
Lay each 2-by-2-by-96-inch board flat on the table of the miter saw, one at a time. Cut each end of the 2-by-2-by-96-inch boards at a 45-degree angle. Make the cut on the same 2-by-96-inch side of each board so that the mitered ends fit together like a picture frame.
Assemble the four 2-by-2-by-96-inch boards together to form a square assembly. Drive two evenly spaced stainless steel wood screws through each corner joint using a screw gun. This is the patio cover frame.
Insert the 2-by-2-by-93-inch boards inside the patio cover frame so that they are parallel to the sides and perpendicular to the ends. Space the boards on center every 24 inches. Drive two evenly spaced stainless steel wood screws through the outside of the ends of the patio cover frame into the ends of the 2-by-2-by-93-inch boards to fasten the assembly together. These are the cross-support boards.
Lay the corrugated polycarbonate sheets flat over the assembly, perpendicular to the cross support boards. Overlap the sheets in the center by one corrugation.
Drill holes through the polycarbonate sheets every fourth raised corrugation where they intersect with the cross support boards using a drill with a 5/16-inch drill bit. Drill holes through the sheets around the entire patio cover frame in the same manner.
Drive polycarbonate roofing screws through each hole in the polycarbonate sheets into the cross support boards and frame boards using a screw gun.
Center a handle on the side of each end board in the frame assembly. Drive the screws that were included with the handles into the boards using a screw gun. The handles will allow you and another person to easily lay the cover over the patio when preparing your patio for winter and allow you to easily remove it in the spring.