Here is the before:
It's 6 X 8 X 16 inches high.
My husband constructed a box much like you build a frame for a house. It's make of 2 x 8's and has burber carpet covering the plywood tops and sides. Let me tell you it is one heavy box! We built it in the basement and could barely move it to pick it up. To say it's sturdy is an understatement. He designed it so that no matter how tall the people in the front are or if they want to recline fully everyone can still see the TV. Before we did this our kids fought over the end of the couch that they could see best. Now everyone can see and be comfortable. Our sofas have a cup/drink fold down section in the middle or if we leave it up we can seat at least 6 for movie night.
view in front
view of TV from top seat
Here's what he did with the step so that you could get up easier and also finished it off so carpet edges wouldn't show or come unraveled.
I tell him all the time how great he is and I was hesitant about this project but I think it turned out great. If you wanted it to be all modern you could do black leather movie seats but I just don't like leather and my basement is plenty cool enough.
Have a great day!