This is what I started with, Procar seats and a console from a jeep. After determining what height I wanted the seats at, I started after it.
I started with some 5/8" round bar. After drilling, I chamfered the hole about 3/16" of and inch with drill bit one size larger. This helps hold the tap straight when starting to cut the threads.
Find some cool bolts.
Start welding. Notice that I capped the ends of the square tubing. It might show in some places and I wanted it to look finished.