Step 1. Lay top panel (part B) upside down on a soft flat surface, such as carpet, as shown below. Attach legs (part A) to top panel (part B) using bolts (part #1), flat washers (part #2) and allen wrench (part #3). NOTE: Please fully tighten all bolts at this time. #3 #1 A #2 B #1 #2 #3 x12 x12 x1 Step 2. Carefully turn unit upright. Place cushion (part С) on top panel (part B) as shown below. Repeat steps 1-2 to assemble remaining ottoman.