This paper discusses the design, realization and acoustical performance of a budget chair design for a newly opened small music school concert hall, located in Jastrzȩbie Zdrój, Poland. Several design aspects are discussed: choice of seats foam and upholstery fabric based on airflow resistance, as well as the influence of the fabric lamination process on the acoustical properties of the seats. Chair design, as well as the reverberation chamber measurements of the absorption characteristics of several chair variants are also described, followed with the acoustical performance of the finished seats as installed in the auditorium. Finally, it is described how we managed to measure the absorption of the occupied seats within the pandemic restrictions regarding human-to-human contact.