I have used the foam pads from walmart and they work great. Best value, twin size, I use them three thick. I use 1 by 5 inch pine frame backed by 1/4 inch luon. I wrap them with black twin bed sheets from walmart $2.65 each, stapled to the back luon. They are 6 ft by 3 ft and cost me $50.00. I mount them on ceilings and walls using simple brackets. Free standing panels are drilled from the back with a hole saw, opening the back. I roll full or queen size pads , like a cigarette, stappled around a wooden closet pole, wrapped in the same blk bed sheets and mount them in the corners of my room. I also use them hidden behind my wall hanging carpets and ta pastry. The panels are 1/4 of the price of finished( wrapped in fabric )sound panels.
