I cut the plywood about 5/8 of an inch smaller then the area it was to be sandwiched in between. One opening was 12 x 42 inches, so I made the board 11 and 3/8 x 41 and 3/8 inches. This was to leave enough room so that the carpet could be wrapped around the wood and still fit between the rails. Once each of the boards was cut, I cut out a couple of 3 x 16 in strips of carpet.
I wrapped the boards with the strips of carpet to test the fit. You want a snug fit, but you don't want to have to force the board in. You may need to trim the board a little more depending on the thickness of your carpet. Next, I cut the carpet leaving about 4-5 inches of overhang on all sides. For the 12 x 42 inch board, I cut out a piece of carpet about 22 x 50 inches. It doesn't have to be perfect since it will be hidden. Once I had a piece of carpet that was about the right size, I cut a triangle off of each corner. This allows you to fold and staple the carpet without overlap. I used a standard home use staple gun to secure the carpet to the plywood.
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