The structure is made of plywood.The seat is made of polyurethane foam density 40 kg/mc.The backrest is made of double density polyurethane foam 18/30 kg/mc for the 70 cm version, while it is in triple density 18/30/35 kg/mc for the 86 cm version.Jessica can be upholstered in fabric, microfibre, leatherette and leather that cannot be removed.