It seems slot of people are wanting to do this.
My idea is to make a storage box seat.
Remove the drawers and any castors. Turn it on its side with the gaps on the top side. Spray paint with Rustoleum paint.
Add a piece of wood to the top, adding hinges along the back to keep it in place. Then add a piece of foam the same size.
Cover with material, stapling around the sides. Stick on braid or pompom trim to cover staples.
You could also turn on its side so gaps are facing and add baskets for shoes etc. Then add the foam covered wood for a seat to the top.
We made a desk with three of the low profile file cabinets.
Garage organizer for yard tools and other large items when you remove drawers and lay down. Decorate and use for storage. If you have kids, toy box.
I’ve been toying with the idea of growing mushrooms in my 4 drawer filing cabinet. I got it free next to a dumpster by a dr office. I’m assuming they were moving or remodeling. I figure if I keep supplies in the top drawer and a drip tray in the bottom, I could make it work.
I found a free two-drawer file cabinet and purchased another one at the Rehab store. I painted both of them black, and slid them under my table desk. I store all my office supplies and a few paper files in them. Definitely helped me downsize all the office junk I was hanging onto.