Remove (pull or unscrew) and set aside your ottoman's legs. Measure the base (the core piece on which you rest your legs) and then add three inches to your measurements, as it is always easier to cut away excess material then attempt to stretch the material to fit your base form and/or cushion--unless you purchased stretch fabric.
Purchase cheap fabric or material and/or padding or foam to cover your ottoman. Instead of new padding or foam, consider thick fabrics that can provide extra cushioning to the ottoman's original materials. If covering instead of removing your ottoman's upholstery to save time, consider dark-colored or opaque materials and materials that pull or stretch. In addition, purchase upholstery stripping or tacks (unless you have nails).
Paint the ottoman's legs and set aside to dry. If the legs have metal tips or feet, cover/mask the tips or feet with tape before painting.
Remove or repair the existing upholstery. As staples or nails typically hold the upholstery in place, use pliers and screwdrivers to carefully pull or unscrew any hardware if removing the upholstery, remove the material and go to Step 5. If using the existing padding and/or upholstery, remove any broken staples, hammer staples and/or nails that have partially come out of the base and/or repair using new nails or tacks. Tape any tears in the upholstery by pulling the torn pieces together and running a piece of tape along the seam.
Lay your fabric, the exterior or decorative side facing down, on a flat surface. Place the top of your ottoman in the center of the material(s) with the bottom of the ottoman facing up.
Pull the fabric over one side and attach to the bottom of the ottoman using nails, upholstery tacks or an upholstery tack strip. Once you have secured that side, repeat with the other sides. Wrap around spots where the legs attach. If you wrap over the spots, nail or tack in a circle or square around the area and then cut away the fabric inside the tacks.
Reattach the legs.
Decorate your ottoman, or hide seams as needed, with nails or upholstery tacks.