Tapered-Leg Kid's Chair

If you'd like a more refined look, taper the back legs on a table saw so the top of the taper is 1" — the chair works fine square if you'd rather skip this or don't have a table saw.

Attach the back support rails, leaving a 1/8" reveal at the front and top with 1" spacing between the two rails. Pre-drill counterbores 7/8" deep with a standard Kreg-style pocket bit if you'd like to fill the holes with a wood dowel plug later. Glue and fasten with the 2-1/4" pocket screws.

Drill 1-1/2" pocket holes all on one face of the back apron, then countersink two holes 7/8" deep on the bottom edge, 1-1/2" from each end, positioned to avoid hitting the pocket screws. Measure 7-3/4" up from the foot of the leg and set the apron there, leaving 3/4" of clearance for the seat. Glue and screw in place with the pocket holes facing in, where they'll be hidden once the seat is installed.

Drill 1-1/2" pocket holes and countersink two holes 7/8" deep, 1-1/2" from each end, on the bottom of the front apron. Attach the front legs to the apron with glue and pocket screws.

Attach the front leg assembly to the back leg assembly, checking everything is square as you go. Pre-drill two countersunk holes on the back of the back legs, centered on the back apron, and attach with glue and pocket screws.

Cut the seat from your 3/4" panel. Mark one 12" side as the front, and on the opposite end draw a 2"-wide by 1-1/2"-tall rectangle in each rear corner. Measure in 1/2" from the side along the top of each rectangle and draw a line to the front corner, then cut along these lines with a circular saw (or a table saw set to 3°) for the straight sections, and a hand saw for the tight back corners. Dry-fit the seat into the frame and sand any tight spots rather than forcing it.

Screw the seat down from underneath with four 1-1/4" pocket screws. Sand every edge, then paint or finish as desired.