Numbering starts in the upper left corner and moves left to right, top to bottom. For example, planting square A1 is the upper left-hand square (1st column, 1st row), while planting square C4 is the square in the 3rd column and the 4th row. I have yet to find a commercially available garden bed with an included feature for marking off planting squares.
Lastly, connect your anchors using a heavy-duty string or twine, creating a grid-like pattern of planting squares. You can see an example of the results of this process in my garden bed here: Square Foot Planting Squares.
The 4x8 foot garden beds I bought, for instance, are 4x8 feet from end to end. But when you connect the boards at the corners, you lose a few inches, so the interior dimensions of the garden bed are actually a few inches short of the advertised size. In my case, my beds have an interior dimension of 46.25 inches x 94 inches. I refer to these dimensions as Usable Length for the remainder of this article.
A 4x4 foot garden bed, for example, will have 16 planting squares (because there are 16 square feet in a 4x4 bed). A 4x8 foot garden bed will have 32 planting squares.