This is the first reupholstery job I tackled not too long ago; much to my surprise it wasn't that bad, I did it in one quiet night while the kids were fast asleep.
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So here's the step by step instructions on how I reupholstered it:
Step 1: I unscrewed the brass feet, peeled the brown paper off the bottom of the base and took the old upholstery fabric off that was stapled on the round plywood base.
Step 2: I pinned the old fabric to the new fabric I picked out for the project (which was a vintage heavy weight cotton in bright orange with paisley pattern) then cut leaving a half inch allowance.
Step 3: I placed the new fabric over the foam (I used the same foam that was there as it's clean and free of any odor) and I stapled, stapled, stapled...
Step 4: I covered a 2" button with the same orange fabric and thread it thru the middle...
Step 6: Then put the legs back.
And there you have it a new reupholsted footstool!