Attach the short side pieces of plywood to the long side pieces to form a hollow square. Thus, you are attaching the 21 1/2-inch by 16-inch pieces to the 48-inch by 16-inch pieces. Assemble with the short side pieces inside the long side pieces, using six screws at each right angle. This will form a hollow box 48 inches long and 17 1/2 inches wide. Place the bottom on top of the hollow square and attach it with wood screws, four to a short side and eight to a long side.
Attach the 48-inch by 18-inch lid with two hinges, spaced 6 inches in from the edge on each side, if you plan to make a removable top cushion. For a permanent cushion, apply foam and fabric to the wooden top, then attach it to the hollow box with hinges.
Attach prefabricated feet with screws. Alternatively, cut two strips of the remaining plywood 2 inches wide and 18 inches long. To raise the completed bench 3/4 inches off the floor, turn over the bench and attach the plywood strips parallel to the short sides and 2 inches in from the edge with screws.
Paint, stain or stain and varnish the sides and bottom of your bench. If you are making a permanent cushion top, leave the wooden top bare. Finish the top, if your cushion top is detachable.
Make a permanently-fastened pad by dotting the corners of the foam sheet with fabric glue and pressing it down on the hinged top. Drape fabric over the foam-covered top and cut a large enough piece that you have a 2-inch overhang that you can staple all the way around the underside of the wooden top. Trim any loose edges. Cut a square 47 inches by 20 inches and coat all edges with glue. Apply it to cover the stapled fabric, pressing hard to assure a good fit. When it is dry, drill through fabric and foam to attach the hinges.
Cut two pieces of fabric measuring 50 inches by 24 inches to make a removable, washable cushion. Place fabric pieces face-to-face, then pin or baste and stitch with a hem allowance of 1 inch on three sides. Clip seams and clip corners. Turn the fabric right side out and insert the foam cushion. Pin the final side closed and stitch by hand or machine. Cut 4 pieces of elastic, each 5 1/2 inches long. Attach elastic diagonally across the back corners of the cushion, making an equilateral triangle 5 inches on each side and turning under the ends of the elastic. Stitch the ends of the elastic. Loop the elastic over the corners of the wooden top and remove it for laundering.