Just to give you a list of parts:
A upper cabinet from the Habitat for Humanity Restore
Green cushion/high density foam from Joanne's Fabric
Indoor/Outdoor Fabric from Joanne's Fabric
Large Safety pins from Walmart
Using coupons or getting on sale items, I spent probably around $80
If I had bought brand new units plus pre-made cushions, I would have spent around $300+!