Spread a drop cloth in your outdoor work area. Stand the 24-inch piece and one of the 12-inch pieces so that they form a 90-degree angle with the 12-inch piece against the outer edge of the larger piece.
Drive a 2-inch screw through the side of the smaller piece of wood to fasten it to the edge of the 24-inch piece. Place a series of three screws at 4-inch intervals. Repeat the process to attach another 12-inch piece to the other side of the assembly.
Slide the remaining 12-inch piece of wood into the "U"-shaped assembly. Hold it 6 inches off the ground inside the assembly. Drive three screws through the outer boards to hold the seat in place and complete the structure of the chair.
Fold a piece of sandpaper into thirds. Sand the entire chair. Be thorough and take your time while sanding with the grain and getting into the corners. Smooth the wood and round off the edges to make the chair comfortable and safe. Wipe the chair with clean rags to remove the dust.
Coat the entire chair with three coats of paint. Clean your brush with water and a wire brush while you wait for each coat to dry before applying the next coat. Spray a coat of polyurethane over the final coat of dry paint. Let the polyurethane dry completely before introducing the chair to your child.