Sand the stool legs with sandpaper
Clean well the stool from dirt and dust remaining after sanding.
Apply Varnish based on water desired shade on the stool legs. You can repeat the act of applying if you want a deeper shade.
For upholstery, spray the adhesive on the seat of stool (wear a mask and work in a ventilated area). Place the foam cut by the seat size and tight it well. Cover the foam with a layer of acrylic foam.
Cut the carpet by the seat size and left margins by the size foam's width. Spread the rug and put the stool with thick foam and acrylic foam on it.
Tight the bottom side of the fabric to the seat of the stool and be sure to have stretch it uniformly.
Cut the corners of the carpet with scissors , and "hide" the corners one behind the other as seen in pictures.
Fast the corners with a staple gun
Place over the pins decorating nails.