Fun easy project.  I built it for my wifes classroom.  We used 4 2 x 10 instead of 3 and I used a kreg Pocket Jig instead of biscuit joiner and l brackets. Very easy fun project.

Estimated Cost
50 - 100 Cost really depends on the cushion you use and if you apply a finish.
Estimated Time Investment
Weekend Project (10-20 Hours)
Recommended Skill Level
Beginner