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Step-by-step build — 6 steps. Also available as a print sheet.
Build the frame's front, back, and end pieces into a rectangle using countersunk 2-1/2" screws and wood glue.
Attach the legs to the inside corners of the frame, screwing from both sides of each corner. Attaching from both directions is what actually squares up and stiffens the bench — a leg screwed from only one side will rack under weight over time.
Cut the foam and batting to the seat base's dimensions plus enough overhang to wrap around the edges and staple underneath. Layer the batting over the foam, wrap both around the plywood seat base, and pull the fabric over the top last.
Staple the fabric to the underside using the classic upholstery sequence: staple the center of each side first (front, back, then the two ends), then work outward toward the corners in small pulls, easing out fullness as you go rather than tugging it all toward one point. Fold and staple the corners neatly last.
If you want a tailored skirt around the seat cushion rather than a plain wrapped edge, measure the seat's perimeter and cut a fabric band to that length plus seam allowance, matching the seat's height. Sew the ends together to form a loop, then attach it around the base of the cushion before the final fabric layer goes on, so the skirt's top edge tucks under the seat's staple line.
Layer the 2" foam and batting onto the backrest plywood panel, wrap the fabric around to the back, and staple. Keep the corners neat and consistent with the seat cushion so the two pieces read as a matched set.
Set the backrest panel in place against the wall behind the bench. If it stays put on its own weight and doesn't get leaned on hard, it can simply rest there. If it needs to stay fixed through daily use, attach it to the wall with a French cleat or a heavy-duty picture-hanging rail.