I want to convert a 2 level coffee table to a bench in the foyer

a picture of the table would be helpful. Measure the table top and see if ready made sofa pilows will work, or if you have a friend who sews perhaps they can help. Otherwise call a local seamstress or upholstery shop to see if it's affordable to have one made.

can you post a picture?

Depending on the size, you could look for a bench cushion that would be the same size. This is a great time of the year with the outdoor furniture cushions being so readily available. Another option would be to buy the appropriate size foam at the fabric store (such as Joann's or an upholstery shop), wrap it with fabric, much like a present, so the seam is on the bottom. You could then use fabric glue to secure it. Another option would be to use a fusible tape which you could iron.

I found an old Lane cedar chest and covered the top with a slab of memory foam and then used my staple gun to secure the fabric neatly around to the underside of the lid.

Personally I have used old sofa cushions and a properly measured piece of material.

Easiest and least messy way to cut the foam from sofa cushion is with an electric knife. Then use spray adhesive and attach the foam to the top of the coffee table/bench. From there lay it cushion side down centered onto the material with the good size of the material facing down of course. Pull up your sides up and used a staple gun to attach them to the underside of the table/bench top. Then do your ends..almost like wrapping a gift..

Hope this was helpful Rosemary

Love to see your finished bench.