It comes with the seat cushion OFF.  Looks simple in the instruction 4 holes in the seat....4 screws to be tightened.  I am STILL trying to put it together.  A woman is not strong enough to hold it & tighten at the same time.   It is ASSEMBLED EXCEPT FOR THE SEAT.  wHY COULD IT NOT BE SHIPPED IN ONE PIECE. ???????????  wOULD NOT HAVE BOUGHT IT.