1. Turn the suitcase upside down and place top plates on the corners of the suitcase. Screw the plates into the suitcase until tightly fastened.
2. Screw on the legs into the center of the plates until tight.
3. Turn the suitcase right side up and place wood blocks inside the suitcase to achieve the desired height for the cushion to sit.
4. Cut two pieces of foam into the shape of the suitcase. Place the foam on top of the fabric, measure a 6-inch perimeter around the foam and cut the fabric.
5. Measure and cut plywood so there is 2 inches around the foam. Spray adhesive glue onto the plywood and press down on the foam.
6. Wrap fabric and staple onto the plywood. Pinch corner fabric, fold over, and staple onto wood.
7. Place one cushion on the top of the suitcase, adjusting until it fits tightly.
8. Place second cushion on the wood blocks and tuck in any excess fabric.