I stole this description off some chat group. Shamelessly stole it simply so that I could present it here for your edification.
Dear fellow toilet slaves,
My favorite toilet
stool is of very simple construction. It is often
referred to as a “rim-seat”. It consist of a standard
toilet seat with the lid removed ($5.00 - $7.00), four
12 inch hard wood custom furniture legs($2.00 each
at any Lowe’s or home center) and the four
attachment plates ($1.50 each, also at Lowe’s or home
center).
Assemble the stool by attaching the
plates to the bottom of the seat. I used hot glue to
position the plates where I wanted them, then used four 1/2
inch stainless steel wood screws with wood glue (to
strengthen the thread bond) on each plate. Since I enjoy
coming in from the back of the stool, the front legs are
close together, and the back legs farther apart.
Assemble the legs in the plates, place on a sheet of
plastic (a cheep shower curtain from the dollar store
will do fine). If you want it to set higher, use four
casters on each leg. For the toilet bowl effect, use a
white trash bag either taped under the seat, or placed
inside the oval hole. Cut a slit in the back to get your
head through. You will find that since it is low, your
Mistress’ cheeks will spread wide when She sits down over
your face, although She will be comfortable. Also,
being low, you will have closer access to your
Mistress’ business end.
I personally like this
stool because I can easily break it down and take it
with me in my travels. I never know when I might meet
a Mistress in my travels (wishful thinking).
So, for less than $30 and about ˝ hour labor, you
will have a great stool for your Mistress to sit
comfortably on while using you as Her toilet.