A figure 8 pattern is good.Emery cloth works,but i usually have wet/dry 320 grit in big sheets,and my emery cloth is only 1" and 2" wide,so like you say if you're gluing it to something flat you'll have a seam.
I have something similiar to this but with no foam that i've used for flattening heads. It was actually my Dads,so the one i have is probably 60 years old now,lol
For all i know it might of had foam on it,and my Dad could of peeled it off.My Dad used to braze up old broken/cracked exhaust manifolds when i was a kid,and i usually got stuck using the board to sand them flat when he was done