Solidly-build steel and veneered plywood stool. The walnut is very muted with streaks of sapwood, similar to the Eames Lounge walnut veneer, and the plywood is relatively clear with some visible filler and some small gaps. Not the absolute highest quality, but I do not expect guests to notice. The steel frame is heavy and -- while I'm only 150lbs -- it feels like it could hold a lot of weight. It does not wobble at all. The 27" height is reasonable for counter use -- it is slightly too high (maybe 1") for tall guests, but very comfortable in general for elbows-on-the-counter sitting.