Follow the following steps:

1. Prepare tools and equipment: cutting machines, die-cutting knives, cutting mats, rulers, pencils, rulers and other tools are required.

2. Measure and mark: Use a ruler and pencil to draw the shape and size to be cut on the foam surface, making sure the marking is accurate.

3. Place the cutting mat: Place the cutting mat on the cutting machine to prevent damage to the work surface during the cutting process.

4. Cutting: Place the foam on the cutting mat and use a die-cutting knife to cut according to the mark. When cutting, it is necessary to control the cutting force and speed to avoid the foam being cut or being cut unevenly.

5. Finishing: After cutting, you need to gently tap the foam with your hands to restore it to its original shape and thickness. If you need to tidy up the edges of your cut, you can use scissors or sandpaper to do so.