Measure the height of the counter or bar. Subtract 12 inches from that height to give the person seated on the stool space for his or her body at the counter. For example: the counter has a 48-inch height and the measurement to use for making the stool is 36 inches.
Cut the leg bars to 36-inches using a handheld metal saw. Do not cut the internally threaded end of the leg bars as the threaded end will be needed later for adding the seat.
Measure the distance between the stool legs to determine the size needed for the double-threaded crossbars, which have internal threads for bolts on both ends. You will need four crossbars. For the example given, the crossbars need to be 12 inches long. The cross bars must be purchased at the size needed because both internally threaded ends are needed to connect the legs.
Secure each tube in a table vice vertically with the vice holding the bar in the middle.
Drill two sets of holes through each leg bar, using a 1/2-inch metal-cutting drill bit, at two inches from each end and 2 1/2-inch from each end. The holes at the 2-inch spots must all face one direction and the holes at the 2 1/2-inch spots must face the opposite direction from the other holes for proper assembly.
Connect the legs to the appropriately sized crossbars by inserting a 1/2-inch bolt through the holes on the legs from the outside and threading the bolt into the crossbar. Connect each leg with the next by placing the cross bars in the corresponding holes. Do not connect one hole at the 2-inch spot with a hole at a 2 1/2-inch spot.
Bolt a 15-by-15-inch plywood board, 1/4-inch-thick to the tops of the metal stool legs. Mark the places where the legs will attach to the wood and pre-drill the holes before attaching the wood to the legs. Use 1/2-inch diameter bolts and try to recess the heads of the bolts into the plywood to prevent feeling the bolts through the seat.
Spray adhesive to the upside of the plywood board. Attach a 15-by-15-inch rubber foam cushion to the adhesive. Allow this to sit for an hour before proceeding.
Set a piece of 19-by-19-inch upholstery fabric over the foam rubber. Fold the edges under the plywood board and staple the edges to the wood at 1/2-inch intervals.
Insert 1-inch rubber stoppers into the feet of the stool and push them in as far as they will go using a rubber mallet.