How to do it: Support a ¾-inch plywood seat deck on 2x6 hanging strips anchored into the side and back walls. To form the cubbies, glue and nail in place two plywood dividers. Face the unit with 1x4 poplar.
Estimated cost: Materials for a seat similar to this one, about $60; at lumber yards. 16-by-26-inch Gripper Sensations Microsuede Window Seat Cushion, about $30; JCPenny
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