I needed a 12x12 air filter they don't make. I bought 12x24 and was able to resize it. See photos. The plastic frame comes off, you just have to slide the filter aside and insert a screwdriver to pry out the corner pieces (this can also help wiggle the filter). This is really the hardest part. Otherwise, take measurements and cut the frame. I used a hacksaw, but you can use scissors too. After cropping the frame, resize the inner filter. The inner filter has a plastic frame which should protrude about 5/8" from the trimmed frame to allow it to fit into the side channel when reassembling. The inner accordion filter should then protrude slightly further to allow it to press against the channel and provide pressure for good sealing created. If you look at the design of the filter, K&N uses hot glue to tie everything together. While it was unnecessary for this modification, it probably would have sealed it better. I just used a good set of wire cutters to cut the wire mesh on the back to cut through. This all took about 20-30 minutes. Just use your common sense and don't worry too much about accuracy. Good luck!
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