This type of bench seat is generally put at the end of a bed, against a wall in a wide hall or in a house entrance area. Somewhere to sit while putting on and taking off shoes, and I guess that it's a hint age creeping up, to need a bench for that reason.
See other peoples work - other people have built this project.
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This bench has a drop-in padded seat.
Below are the plans for the hall bench.
Materials list, Tool requirements, and instructions as well as plenty of pictures follow on successive pages.
That is followed by a section on upholstery which explains how to make the padded seat.
These drawings do not include the seat or seat base - that is covered in the end section.