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The 1st stage of installing a new "Jet Tub" or "Whirlpool Tub" is to build the "Tub Deck" around the new tub unit. Using 2"x 4"'s you will be building a series of supports around your tub deck that will help carry the load of the new tub when filled with water! The use of "Skirt Boards" or Ledger Boards combined with "Knee Wall" will get this stage of setting the new tub done correctly.