olid acacia wood frame in a water-based Cool Walnut finish. All wood is kiln-dried for added durability. Seat cushion has fiber-wrapped, high-resiliency polyurethane foam core. Back cushion is filled with loose polyester fiber. Cushions are reversible; back cushion is included and removable. This contract-grade item is manufactured to meet the demands of commercial use in addition to residential. See more. Made in Vietnam.