In the manufacture of upholstered furniture, such as sofas and chairs, it is desirable to manufacture and assemble the arm panels with a variety of cushioning materials and upholstery.  Generally, due to the construction of the arm panel frame, the arm panel cushioning is multi-layered to provide a sufficient level of comfort to the user.  It is common for an arm panel to be comprised of a wood or wood product frame, a layer of cardboard, a layer of polyester padding, a strip of edge roll around the exposed front edges of the frame, a layer of low melt fiber, and a layer of upholstery fabric.  The edge roll provides protection to the edges of the arm frame and gives a round edge. 
Arm panel frames have a top end that can be shaped to provide differing aesthetic qualities.  Many of the top ends are curved, round, or oval shaped.  The top end is generally constructed with a number of wood slats, having rectangular cross sections that butt up against and are horizontally attached between the front and rear arm panel stumps.  The wood slats are spaced apart thus resulting in exposed edges and flat surfaces around the top end.  In a curved top end, it is desirable to provide for a smooth top end so that the consumer does not feel the wood slat edges.  As such, it is known to use cardboard as the underlayment where the cardboard is placed over the wood slats and then attached to the frame.  The cardboard provides a somewhat smooth plane of curvature over the edges of the wood slats.  Cushioning materials are then placed over the cardboard and attached to the frame. 
In constructing an arm panel frame, each layer is individually positioned over the frame and attached to the frame with a large number of fasteners, such as staples.  After installation of a layer, another layer or edge roll is then placed and attached.  In one example, the cardboard layer is correctly positioned over the arm frame and attachment is accomplished using 5 rows of staples with each row averaging 14 staples.  Once the cardboard layer is correctly attached, the edge roll can be attached, using approximately 12 staples.  The polyester padding is then placed and correctly positioned so that it butts up against the edge roll and covers the cardboard layer.  Approximately 20 staples are then used to attach the polyester padding to the frame.  The low melt fiber material is then placed and correctly positioned so that it covers and extends beyond the polyester padding and is attached to the frame using approximately 30 to 40 staples.  Completion of the arm panel entails a final covering of upholstery fabric that is placed and correctly positioned to entirely cover and extend beyond the low melt fiber material.  The upholstery fabric is stretched taut over the frame and is attached with staples to the frame thus completing the assembly. 
The above process of manufacturing the upholstered arm panel is time consuming and costly since a number of parts must be assembled to construct the arm panel and a large number of fasteners must be placed.  As such, a simplified method for manufacturing upholstered furniture and arm panels that reduces labor and material costs while providing a product that provides a sufficient or improved level of comfort to the user would be welcomed.