I saw this design online,scored two really clean red oak pallets and went to work. I found a scrap piece of 1/2" plywood for a two part lid. My wife bought this faux gator belly fabric from Walmart,next door neighbor put a sofa on the curb so I scored a cushion to stuff the lids. 220 sanding/staining and two weekends later done.Glued/screwed/sanded/stained and fabric total under $30.
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