14 Now it’s time for the UC, which will be the second layer of sound dampening. The UC material is pretty thick and is a bit harder to work with than standard carpet padding. The UC comes in three different sizes (24x54 inches, 48x54 inches, and 54-inch widths sold by the linear foot), and we chose to get a few yards in a roll. Since the roll is 54 inches wide, we split it down the middle and created two pieces that are 27x60 inches. These will be used for each side of the floor pan. This will leave a bare strip along the tunnel that will be easy to fill in. You will run into this pucker issue at the front corners of the toe kick area.