Use the pencil to draw a 12-inch circle on the wood board. Either trace around a 12-inch circle pattern or use the compass to make a perfect circle.
Cut out the circle with the jigsaw along the traced edge. Sand the edges, top and bottom of the wooden circle smooth.
Place the wooden circle on a flat surface, bottom side facing up. Use the ruler and pencil to draw a square centered on the wooden circle.
Set one leg plate in each corner of the square you drew. Attach the leg plates to the wood using the 1-inch screws. The plates should have four holes drilled in each corner.
Screw the table legs into the holes in the center of the leg plates. Tighten the legs, then turn the stool right side up.
Cover the round piece of wood with the polyester batting and fabric if desired. Pull the fabric tightly around the wood, then staple on the underside of the stool. Staple all the way around the stool, spacing your staples about one inch apart. If you prefer, stain the wooden circle to match the legs instead.