Kids Flip Chair / Toddler Flip Seat

Use one of the boards to lightly draw and locate the 'T' where the seat and backs meet the sides. Mark and drill evenly spaced, countersunk holes on both sides. Getting the T layout right is what makes the flip work with even, clean joints.

Glue and screw the seat and the two back boards to the sides. Glue the joint where the backs meet the seat and rely on it, so you have fewer holes to fill — add pocket-hole screws there only if you don't mind the extra filling and sanding. The seat sits off-center, which is what gives the two heights when you flip the chair.

Sand the whole chair and round every corner and edge to make it kid-friendly. Fill the countersink holes and sand again. Finish with a no-VOC paint. Flip it either way up for the low or the taller seat.