Saw two 6-foot plywood beams each into two lengths, 36 inches each, and another 2 lengths, 26 inches each, with the circular saw. Discard the excess. These plywood beams form the frame of your acoustic paneling. Most lumberyards and retailers precut wood upon request.
Create a rectangular frame 36 inches high, 24 inches wide and 2 inches deep by placing the two 36-inch beams parallel and the two 26-inch beams at the bottom and top. Use wood glue to secure the beams at the corners and clamp the joints while the glue dries for three hours.
Take off the clamps and screw in four 1-inch wood screws in each corner with your drill. Place the frame of your acoustic panel in the center of a 50-by-38-inch piece of porous cotton or muslin. Choose a fabric color that matches the aesthetics of your office.
Wrap a 1-inch-thick, 36-inch-tall, 24-inch-wide section of Owens Corning 705 semi-rigid fiberglass in one layer of muslin and close with safety pins. The muslin wrapping prevents fiberglass from dispersing into the open air when excited by sound waves. Place the muslin-wrapped fiberglass into the frame.
Fold the short ends of the cotton fabric over the wood frame and wrapped fiberglass and use a staple gun to affix the cloth to the frame by alternating corners. Pull the cloth taut and pull the long end of the cloth over the rest of the frame, stapling the fabric to alternating corners with a staple gun.