Heres what I started with. Determine what height you would like your bench to be, you may need to take a inch or two off the legs, I took 2 inches off the back legs on this one. Take into account the height of your foam that will be placed on top. I cut the rails to about 18 inches for each side and attached them between the headboard and footboard. Add a few 2x4 to the middle for strengthen and to hold the seat, this wood was so hard to drill through so I predrilled everything. Paint it in your choice of colour and destress as much as you like. Cut a board to fit the top but make sure it don't fit to tight, the board will sit on top for easy redoing. Cut the foam 1 inch bigger then the board , I can't explain why but trust me it needs to be a little bigger. Place the foam and fabric on top of the board, your fabric needs to wrap around the foam and staple it to the back of the board, place it on the bench and your done.. Thats it, what do you think?