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Step-by-step build — 5 steps. Also available as a print sheet.
Build the box sides and front/back into a square frame using 3/4" pocket holes and 1-1/4" pocket hole screws.
Attach the bottom panel with nails or staples and wood glue.
Attach caster wheels to the bottom of the box, using at least two locking casters if the stool will double as a step stool.
Wrap the foam and fabric around the 3/4" plywood top panel, stapling the fabric underneath. Attach the upholstered top panel to the box top with industrial strength velcro.
Sand any exposed wood surfaces before upholstering, and finish the box exterior as desired.