I started with an old upholstered ottoman or footstool. It was in good shape, just a little outdated. Then I found a vintage table cloth in the perfect size. But you can use any fabric; drape it on the ottoman, cut off excess and sew a hem around the edge.
Wash and iron the table cloth. I used some spray starch so it will hold its shape longer. Cut a piece of ribbon to fit around the ottoman and add an extra 18”-24” to tie a bow.
Shop for a tray that matches your décor and fits the top of the stool. This rectangular wicker tray is light weight and cost only $1.99.
The beauty of this easy, no-sew project is you can change the cover anytime to coordinate with the season, the holidays or just for the fun of it.