Use the tape measure to measure a 1 1/2 feet down from where each of your stool’s legs meets the base of the seat. This height is advised, but optional. A taller person may want to make the height of his sewing stool taller.
Mark the measured point on each of the legs with the pen. Cut each leg off at the mark using the saw. If a connector bar remains between any of the legs, cut it off with the saw.
Sand the stumps of the legs down until they are rounded over. Place the stool on a level surface to test if all the legs are the same height. Sand down any leg you find to be too long.
Use the tacky cloth to remove any leftover dust or wood particles from the surface of the wood.
Paint the stool with the wood finish and wait for it to dry. Add another coat if desired.
Turn the stool upside down on the material and use the pencil to draw a circle 4 inches away from the seat of the stool.
Turn the stool back upright and put the pillow on the seat of your stool. Lay the material over the pillow so the circle you drew is centered over the pillow. Fold the material over the pillow and if the circle does not fold at least 2 inches in over the underside of the seat, remove the material and enlarge the circle enough so that it folds under to the 2-inch point.
Lay the piece of material over the pillow so that the corners of the material hang evenly over each side.
Fold one edge of the material under the stool and gather in 2 inches. Fold the left and right inch of fabric under the center inch.
Use the staple gun to staple this folded fabric in place beneath the base of the seat at 2 inches in from the edge of the stool. Continue around the edge of the fabric, gathering, folding and stapling 3 inches at a time in place. With every additional staple, smooth and tighten; the fabric will be smooth once you are done.