Find a good area to build a window seat. If you have a bay window or niche that is already set back from the rest of the room, that would be ideal. Otherwise, you can simply build the window seat near an appropriate window (in that case, just build the frame and secure the backs of the cabinets to the wall).
Next, measure the area's length, width, and depth. Figure out how tall you want your seat to be; measure a favorite chair to get an idea.
You will need to add 4 to 6 inches onto the seat's height because you're going to make a support frame that the cabinets sit on. If you want to add 4 inches, buy 2X4" lumber. If you want to add 6 inches, buy 2X6" lumber instead.
Take all these measurements with you when you go shopping for your cabinets and lumber.
At the store, look at the wall cabinet measurements and buy the appropriate number of cabinets for your space. If, for example, three cabinets would be too big for the space, buy two and fill in the extra space with a matching wooden cabinet filler.
Buy cabinets that are 15 inches deep instead of 12 or 14 inches. Also make sure that they're solid and "fully-framed," because otherwise they might not be strong enough for seating.
Take out the existing floor moulding where you're going to build the cabinets.
Now, build a base supporting frame box out of 2X4 or 2X6 lumber. The cabinets will sit on top of this frame; it will give your seat added height and stability. The middle of the frame should have a center support. Use 2.5 inch wood screws to make your frame.
Put the supporting frame in place and check to see if it's level. If it's not, fix it by using shims or making adjustments with your chisel. Screw this frame into the walls. Always screw into wall studs for extra security; if you just screw into drywall, the screws will pop out. If you can't find the wall studs, use heavy duty drywall screws.
Drill holes into the cabinet sides and backs: this is how you're going to secure them to the walls. Also drill holes in the top of your supporting frame: this is how your cabinets will be secured on the bottom. Just make sure to measure out where the holes are so you can line up the pilot holes correctly with the screws you'll put into your cabinet.
Now take the clamps and use them to secure your cabinets together as you install them. You can, if you wish, use the adhesive to glue the cabinets together, especially if you aren't working with side walls. Fit the cabinets into the wall space.
Screw the cabinets onto the base frame, then onto the walls, using your wood screws.
Cut your filler cabinet pieces as needed and screw them onto the cabinet sides.
Now measure the top and cut out your plywood to match. Sand any rough parts and decide how you're going to make the plywood look nice. You can cover it with material, cushions, paint, or a combination of the three.
Put adhesive on the top of your cabinets, and then glue the plywood top down.
Measure the length of the bottom of the cabinets, and cut your toe kick. Secure with finish nails. Use the nail set to pound the nails in below the surface of the wood.
Look for nail or screw holes and fill those in with wood putty and let them dry. Then sand the holes so they are flush. If you have any gaping spaces, add more cabinet wood filler or, if the spaces are small, use wood putty. Add cushions and you're done.