This stool needs no upholstery. The "tractor seat" is molded for great comfort and sits better than a wood saddle seat.  The pitch of the seat and back is proportionate for a person's seat and back comfort.  (BTW, most people do not use the back of a stool while seated). 
In addition, the stool tucks under the counter, giving the illusion of a larger space than a stool with a back that will block a farther view of the space. The bonus is that the stool is adjustable, and converts from counter to bar height.

Pros: Great value. Easy to assemble.  Adjustable. Floor space saver:  
Cons: Stool does not have glides for the floor.