1. Cut a circle of upholstery fabric approximately 8" in diameter larger than your piece of plywood. Wrap the fabric over the wood, and secure it in place with the staple gun. Start by attaching one side of the fabric, then pull it taught and attach the opposite side. Continue to attach alternating opposite sides until you have snugly and securely attached all the fabric to the wood. Cut off any excess fabric. 2. Using wood screws, connect this piece on top of the tree stump with staples facing up and the clean side facing down. Apply the adhesive felt pads to the bottom of the trunk to protect the floor from scratches. 3. Lay a larger piece of the same fabric right side down and create a cushy seat by piling batting in the center of your fabric. 4. Take the other circular wood piece and lay it on top of the batting bulge. Begin tightening the fabric around the batting, securing it around the wood piece using your staple gun. As you are securing the fabric, gather it in pleats while at the same time making sure the batting maintains its mushroom top shape. 5. Finally place your mushroom top with staples face down on top of the piece already attached to the stool. Attach the top piece to the bottom by drilling from underneath the bottom piece in 4 places.