First iam sorry for my bad english, but i'll upload many Photos that you'll better understand it.
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I made 3 "Cube-Seat" for my 2 kids. Really nice , beause u can switch them, in 3 Position's. 2 Position's as Seat in different heights and 1 as table. It is really simple to make. And your children got much fun with it!

So let's start !

Step 1:

1st the measurments:

The cube is 400mm x 400mm x 400mm . Very simple ;)

So you need :

2 Sides with 400mm x 400mm
1 Rear wall with 400mm x 364mm
1 Seat panel with 364mm x 382mm

Step 2:

Than measure it out and cut it with a radial saw or radial armsaw.

Step 3:

Next step is to bring the edges in the right form , so i use a router with a chamfer. If you don't have a Router take Sanding Paper.

Step 4:

Than i use a Lamello-Machine for the woodworking.

Step 5:

Sand it before you glue it together !

Step 6:

Now you can glue it together. Take some clamps to do that.

Step 7:

Last step is to sand ist again.

I don't use any varnish or paint , i think it's not necessary for a children furniture. Your kids will colour it later ;)