Step 1. Lay down leg (part C) on a flat, soft surface, such as carpet. Insert backrest (part A) and seat panel (part B) to connecting holes in leg (part C). Attach leg (part C) to assembled unit (parts A & B) using short bolts (part #2) and allen wrench (part #3) on both sides. C #2 #2 #3 A #3 #2 B #2 C #2 x4 #3 x1 Step 2. Carefully turn unit upright. Tighten long bolts (part #1) to assembled unit (parts A & B) using allen wrench (part #3). Note: Please do not overtighten the bolts.