It would depend on whether you want free-standing or built-in. More details needed.
Here ya go! What other Hometalkers did.
Free standing. Build a box with 2X2" 's for corner strength. Cover with 1/2 inch plywood on all four sides and bottom. Use a 1/2 inch piece of plywood to make your top. Staple or glue white fluffy filler fabric to the surface of the wood. Staple fabric over top of that to the under side of the board. You can either paint the remaining plywood or cover the front with fabric or other boards or material to suit your taste. If you have a removable top you can use the bench for storage. Make the seat last so that it can overhang about an inch all around the top.. Draw a sketch with measurements first so that you have an idea on how to go about starting our project.
Hi. Use 12 or 15 inch upper kitchen cabinets and make a box for underneath to bring them up to seating height (typically 18 inches). Now you not only have seating but storage also! happy diy'ing!
Consider having a look at Ana Whites site. She has building plans for so many home and outdoor for items. Here’s a link for a bench, but consider looking around at other options if it’s not exactly what you were thinking about, or need an easier option.