As much as I would have loved to find a lovely piece of fabric to upholster it with, I finally decided that a solid color was better for this project. I didn't want anything to compete with my pillows which I love and the cost was a lot lower for plain ol' colored fabric. First, we went to Tempe Sales (a great resource for anyone in Arizona) where I snagged this blue canvas for $1 a yard. Not the most exciting color but I like blue and, heck, it was $1! Tempe Sales also had a great price on foam so I purchased a 2 inch thick piece of foam for roughly $10. Home Depot was next and I bought a 72" piece of plywood as well as some mounting brackets. I think that ended up being about $40 total.