Look at the Spring 2003 Style Ideas magazine from Home Depot. On Page 16 there is an ad from KraftMaid Cabinetry. They use wall cabinets with a base and moulding.
I'm going to make one similar to this for my daughter's room. I priced Mill's Pride cabinets at Home Depot today and for one that is 36" long and 18" high, it will be about $90.00. I will go to Calico Corners or Loomcraft and have them make a seat cushion if I don't have the time to get one made. The foam is available at JoAnn Fabrics and Hancock Fabrics.
Hope this helps. Good Luck .
This will give us additional storage as well as a place to sit and talk