This Adjustable Stool is made of soft-form polyurethane for more comfort. The Deluxe Chair has a plywood understructure to provide more support. The Adjustable Stool can be adjusted from 22 to 32 inches. The Deluxe Chair has a seat that measures 18 x 17 (L x W). The Adjustable Stool can be adjusted for a more suitable sitting height.