My Sqyaddie, Slapshot has the schematics for it. He has them down so the entire piece can be made from 2 4ft by 4ft sheets of 5/8" thick plywood. ( I bought double sanded to save time)
Slapshot also has the plans in both Metric, and...uh...English Measurements. The wood cost $25 a sheet (You can go cheaper for alower grade). Then there is foam, Seat covering, Paint, and Contact paper. All told, The job cost me $125, but knowing what I know now, I can do it for $75-100.
I'm not thrilled with the plans, though. The piece was designed to be portable, and uses no screws. I changed mine, as I don't carry it around, and wanted a sleeker look.
As for the "No Step" Question...thats for my 2 year old daughter, who can't read. Makes alot of sense, huh?