Tractor seats follow the principles once used to carve seats for dining room chairs. If you don’t have the tools or the time to carve your own tractor seat, you can find similar seats from furniture replacement sources or you might find a local woodcarver who makes them. With a seat available, all you need to do is find a stool base to which you can add the seat.
You can purchase tractor seat bar stools, ready-made. Keep in mind that authentic tractor seats come in a variety of styles, so if you want stools with a back that would be in keeping with the originals. By the mid-1960s, tractors were often equipped with a platform for a removable inner spring cushion, not unlike the ones found some couches. Wooden tractor seats, however, are styled after those slotted metal seats frequently found not only on tractors but on rakes and other types of farm machinery.