Step 1. Carefully turn seat frame (part A) upside down on a flat, soft surface, such as carpet. Attach front legs (part C) to seat frame (part A) using long bolts (part #2), flat washers (part #3) and allen wrench (part #4). NOTE: Please fully tighten all bolts at this time. #3 #2 #4 C C #3 #2 A #2 #3 #4 x4 x4 x1 Step 2. Lay backrest (part B) down on a flat, soft surface, such as carpet.