Construct the booth frame. Pre-cut your 2x4s and plywood for the seat, foot board and backing. Construct the booth frame using your custom measurements. Screw the frame together. Sink the heads of the screws so they do not show in the final piece.
Add springs. Align the springs along the top of the seat. Space them evenly with a 1-inch space between. Screw down with a screw at each end. The springs will increase the life of the booth and make it more comfortable to sit on.
Create the cushion. Cover the springs with one or two sheets of burlap. This layer will stretch and prevent friction on the springs. Staple the pre-cut foam onto the seat. Stretch the cotton batting over it. Tuck the cotton down and attach with staples to create a rounded cushion. A utility knife is a handy tool for cutting foam and fabrics.
Create the bull nose. This strip is the front part of the booth seat that supports the knees. It makes your booth more like a couch. Use a six inch strip of foam and batting along the edge of the seat. Staple in place.
Trim any excess with scissors. Make sure all the edges are secure and ready for the seat cover. Check for sharp corners that may pierce the vinyl.
Sew the vinyl seat cover to fit the frame. Measure accurately. Stitch the seat and stretch it around the frame. Secure the edges with staples. Make it look seamless by attaching the vinyl to the bottom of the booth. Attach the furniture feet to the bottom.
Create the back. Repeat the process of securing a foam layer, then batting on top.
Finish the booth by creating securing the vinyl cover for the back of the booth. Slip in on and staple it into place.