I built this foot stool frame for a minimal amount of money, maybe $60. The covering and high density foam cost the most. $75 for the foam and $35 per yard for the fabric (2 1/2 yards). It is 60" long and 24" wide. The frame is made of 1x8 and 1x6 boards with a few metal brackets for the corners. I used 1/8" pressed board under the foam. Thick batting covers the wood frame and tops the foam for soft edges. There is no sewing involved as the fabric is stapled on with an air stapler using 5/8" or 3/4" staples. I used small rollers for legs for easy cleaning underneath.