The Madison Park Westly Saddle Navy 27" Counter Stool is a casual yet stylish addition to any dining room, made with a comfortable cushion and select hardwoods and plywood. Featuring a tall design and nailhead accents, this stool comes fully assembled and is crafted with a polyurethane material that includes 30% polyester, 4% cotton, and 66% PU, along with high density foam.