Measure the area around the window, including the width of the space, the height to the space just under the window and the depth of the nook. If the window is positioned in the center of the wall but doesn't stretch across the space, you could use taller cabinets around the window to create a built-in look.
Purchase prefabricated kitchen cabinets or bookshelves to fit the space in the nook. The cabinets that typically go above a refrigerator tend to be the right height and width for a window seat. Build the cabinets to your specifications if you are an experienced woodworker and want something completely custom.
Paint or stain the cabinets prior to building the window seat.
Remove the baseboards where the window seat will go so the cabinets or shelf unit can sit flush against the wall.
Create a platform or base for the window seat if it will serve as a permanent fixture in the nook. Use 2-by-4-inch boards and bolt them to the floor.
Situate the window seat unit on the base. Use a level to ensure the window seat is straight and level. Screw the window seat into the base and connect multiple units together with wood screws.
Add any doors or drawer units if applicable and a cushion or pillows on top of the seat. Finish the look by adding decorative trim around the base of the window seat. Fill in any gaps by placing decorative molding over the gap.