* Kitchen stool. Keep your eyes open for one at the thrift store or yard sales. I used a stool we had but were no longer using. I actually bought it a few years ago at Walmart for about $20.
* Fabric: To make two larger bags and two smaller bags like I did you are going to need about 2 1/2 yards of fabric or one $5 twin flat sheet from Walmart. Of course you will need more fabric depending on the size of your stool and the design of your fabric chosen. Read below to see how to determine the amount of fabric needed.
* 4 Casters. You can buy these at any hardware store.
* 2 packages of bias tape or about 4 yards of homemade bias tape. (Of course you could use ribbon as well.) And really the amount needed depends on how long your want your ties to be.