This dresser was the perfect candidate because it was missing 2 drawers and the top is not wood.
I took the top of first, then I proceeded to take the drawer supports out until it looked like this. The sides and back are not the strongest, nor are they pretty.
So I added some bead board I had in the garage. I had just enough to cover where I needed it to go. I also added a decorative piece with some finials on the back. Some trim was added for arm rests and to cover the front where the bead board and dresser sides meet.
Notice, I have 3 bars for support above the drawer. These are pieces that came off the dresser. I cut them to size then used metal brackets to attach them. From there I cut a board for the seat.
After painting, waxing and adding the upholstered seat, this bench is ready for its new home.