-2x4 framing
-2x4 inner horizontal beams

-Topped off 1/2" thick particle boards(they come in 4x 8 sheets)(49" x 97" to be exact) 
-Cut holes using 4 1/4" rented hole saw from homedepot( or buy on Amazon)

-Apply carpet using normal carpet glue spread with a 1/16" trowel. 
-Let dry for 24 hours. 
-Slit an x where you cut the holes, and slide in the cups for a flush look.

-Apply 2x6 border with finished wood.