Abstract: A sofa with an upholstered arm panel has an arm frame with a layered composition comprising an underlayment material layer, a fiber material layer positioned on top of and contacting the underlayment material layer, and a covering upholstery material layer positioned on top of and contacting the fiber material layer. The underlayment material layer is comprised a planar sheet of Ethylene-vinyl acetate closed cell foam. The EVA foam extends forwardly on the arm frame to create a forward extending lip. The use of EVA foam reduces the number of structural and cushioning materials, fasteners, and labor currently required in arm panel construction.