Cuts # Cuts Board Length 2 1" x 4" 22 1/2" 2 1" x 4" 72" 2 1" x 4" 4" glue block (for beneath rails) 2 2" x 2" 22 1/2" 4 2" x 2" 36 1/2" OR 35 3/4" w/ 3/4" foam board on top 4 2" x 2" 5 1/4" glue block 3 2" x 2" 3 1/4" glue block 2 2" x 4" 3 1/4" glue block 1 1/2" ply 8" x 15 1/2" 1 1/2" ply 8" x 19 1/2"