To convert a cushion-seat couch into a spring-seat couch, take off the conch Lack; this will be nailed to the body along the bottom and into the head. If the bottom is boarded, remove the boards, and put a stuffing rail on the front 2in. high; this will leave a rebate for tacking, banding, etc. If a very soft seat is desired, cross - web the bottom with best spring webbing. If spring rails are required, let five in at equal distances a] art in the front and back rails. Ten 8-in. spiral springs will be wanted; secure two to each spring rail with wire staples, or, if a webbed bottom, tie fast with strong twine through the web. Cover the bottom over the springs with coarse canvas, tack on the front side securely, and pull down the other till the springs are compressed about a quarter their length; then tack the other side. Put your arm under the ends, and place the springs in an upright position, then stitch fast to the cover with needle and twine. Put on a layer of flocks about 2 in. thick, cover the top with another piece of canvas, and tack fast all round; stitch up the front edge to a tine point with four rows of stitches.

The couch will now be ready for outside covering.