This bench cost me $2.00 from the D.I. I knew right away it had potential and loved it, even though it was sooooo nasty.
I (with my husbands help, of course) cut out the middle and side pieces of board. I thought they were supports, but luckily they weren't. I then took off that nasty fabric. This part took more work than I thought because of the thousands of staples I had to remove one at a time with pliers. Next, I sanded the wood and then painted. My paint color changed three times before I just decided on black again.
Beau cut me a board for the base. I then added a little padding (a thin $2.00 pillow) and then stapled fabric over top of the base. The upholstery fabric cost me $2.50 for 1/2 yard. I added a few upholstery tacks, and some rick rack around the edge. So the grand total cost me- drum roll please- $8.25 to make. I did have the paint on hand so I didn't need to buy that or brushes!