The only part that is upholstered is the two upper seats. Everything is made of pressed cardboard, over which a fluffy fabric is stretched. Feels like a t-shirt. Our kittens are still learning to jump and balance, and they've fallen and banged their knuckles on hard surfaces too many times. Going on your head is very cool. Toys are in bad spots where cats have nowhere to stand and have to reach over the edge. There is no wall on the upper seats as shown. I need a wall for my cats to lean against. It has a small cotton cushion border to hang over the ledge my cat fell off. My kittens are only 6 months old and already it seemed to me that two seats were too small. Staples were visible on the scratching ropes around the pole. I'm very curious as to the quality of the $40-$50 line because I was disappointed with the quality. It was easy to assemble.
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