What you need:

1 old car tire
spray paint
1 round plyboard, 55 cm in diameter, 4 cm thick
1 round sponge, 55 cm in diameter
70 cm of unbleached linen
70 cm of decorative fabric
a hammer
upholstery staple gun

!Wash and dry the tire.
Paint using spray paint.
Place the sponge on top of the plyboard and cover with the unbleached linen, stretching it along the edge and fixing lightly with the nails.
When the linen is nice and tight, fix using the staple gun. Remove the nails and cut off the excess fabric.
Cover with the decorative fabric, stretching and fixing it with nails in the same manner.
When nice and tight, fix using the staple gun on the bottom side of the plyboard. Fold the rim inwards and fix again with the staple gun.
Place the seat on top of the tire, as if covering it with a lid.
Enjoy using your pouffe!