Measure the wall or decide on a size for your panels. If the panels are going to cover the entire wall, leave a 2-inch gap between the ceiling and the top of the panel. This gap is to accommodate the fabric and insulation. Larger walls need to be broken down into 4-foot-wide sections.
Cut the 2-inch by 4-inch boards to create a frame for the panels. Miter cut the ends so that they fit together to make a 90-degree angle. To do this, cut the corners of the boards at a 45-degree angle. Form a square or rectangular frame out of the boards and nail the frame together. Each panel made will need its own frame.
Measure the plywood, insulation and fabric to fit on top of the frame and cut it to size. Add 2 inches to each dimension for the fabric measurements.
Lay the frame on a flat surface and place the plywood on the frame. Nail the plywood to the frame placing nails every 6 inches along the side of the frame. Leave the corners and the exact middle of the frame without nails.
Lay the sheet of insulation on the plywood and attach it with staples. Place the staples 3 inches from the edge of the insulation in 6-inch intervals.
Stretch the fabric over the top of the insulation and frame until it is tight. Staple the fabric to the frame around the outside.
Stand the frame up on the wall where it will be placed. Put the fabric side pointing out and line the panel up to its desired location. Use a drill and 8-inch screws to attach the panel to the wall. Place a screw at each corner and in the middle of each side of the frame. If you are building the panels for a rental property and do not want to drill holes in the wall, the panels can be leaned up against the walls or 2-inch by 4-inch boards can be cut and used as a base for the panel.