Step 1. Lay back (part A) down on a soft flat surface, such as carpet. Attach seat (part B) to back (part A) using bolts (part #1), spring washers (part #2), flat washers (part #3) and Allen wrench (part #4). NOTE: Please do not fully tighten bolts until unit is fully assembled. Step 2. Attach stretcher (part C) to back (part A) using bolts (part #1), spring washers (part #2), flat washers (part #3) and Allen wrench (part #4). NOTE: Please do not fully tighten bolts until unit is fully assembled.