Abstract: A chair includes a pair of spaced inner side walls of plywood or other suitable material. The inner side walls are interconnected by a plurality of cross rods or dowels which pass through the inner side walls and project outwardly from opposed outer surfaces thereof. The outer ends of the rods are received in holes drilled in a pair of outer side walls spaced laterally from respective inner side walls and the outer ends of the rods are bonded to the outer side walls. A tacking strip is applied to the cross rods so that cushions can be placed on the tacking strip. The cushions can be cut from two rectangular blocks of suitable cushion material, such as foam plastic. All of the material can be used from the blocks so that there is no waste of the material. Each outer side wall is spaced outwardly from each inner side wall, respectively, each outer side wall having an upper margin which is complemental to the upper margin of the adjacent inner side wall.