Measure and mark (using pencil and carpenter’s square to insure straight lines) all lumber and dowels to the correct lengths.
Cut lumber and dowels to marks with a saw.
Sand all surfaces and edges of part A, and all surfaces of parts B, C and dowels except the end grain on one end of parts B. (That face will hereafter be referred to as the “top” of part B).
Lay both parts C on a flat surface. Measure and mark 3 spots (starting from one end) for drilling pilot holes as follows: at 1, 5 1/2 and 10 inches.
Turn parts C a quarter turn clockwise (to the right) and mark two more holes as follows: at 2 and 9 inches.
Use a 5/64 drill bit to drill all five holes in each part C at the marks.
Lay part A upside down and draw a straight line across each end 1 1/4 inch in from the edge.
Place one part C along each of the lines drawn on the underside of part A so that they are on the side of the line aiming toward the middle and centered along the line side to side (1/4 inch from the edges) with the side containing three holes facing up.
Fasten parts C to part A with wood screws through the three pilot holes.
Lay both parts B flat and mark a spot 7 inches from the “top” and 5 5/8 over from each edge (centered side to side). Drill a hole all the way through each part B at that point using the 1 1/8-inch spade bit.
Attach one part B to each part C with wood screws through the two remaining pilot holes.
Lay the 1-inch diameter by 20-inch long dowel on a flat table or work bench and clamp in place near the center to prevent it turning.
Measure 1-inch in from each end and drill a hole all the way through the dowel at each point using the 5/16 drill bit.
Push the large dowel through the holes in parts B until it protrudes 1 1/4 inches outside each stool leg and the 5/16-inch holes are just showing on the outside.
Push a 2-inch dowel down through each of the holes in the large dowel ends to secure it in place.
Sand the stool until smooth, and finish as desired with paint or wood stain.