Correct drawing-room seats are shown on Plate LXII. The central one is purely Louis XVI. in style, painted in any colour and is covered with silk, but Sheraton recommends that the chair-frame be “finished in burnished gold, the seat and back covered with printed silk. In the front rail is a tablet with a little carving in its panels. The legs and stumps have twisted flutes and fillets done in the turning, which produce a good effect in the gold.” Another parlour arm-chair, which he says can be made of carved mahogany or of black rosewood and gold, “will produce a lively effect,” particularly if “a brass beading is put round the stuffing to hide the tacks.” Specimen backs of chairs that may be of carved mahogany or painted are shown on Plate LXII., Nos. 1 to 9. These are dated 1792, Nos. 10 and 11 are specimen chair legs. “It appears from some of the latest specimens of French chairs, some of which we have been favoured with a view of, that they follow the antique taste, and introduce into their arms and legs various heads of animals; and that mahogany is the chief wood used in their best chairs, into which they bring in portions of ornamental brass; and, in my opinion, not without a proper effect, when due restraint is laid on the quantity.” Of the sofa shown on Plate LXII. Sheraton says it may be “done in white and gold, or japanned. The loose cushions at the back are generally made to fill the whole length, which would have taken four; but I could not make the design so striking with four, because they would not have been distinguished from the back of the sofa by a common observer. These cushions serve at times for bolsters, being placed against the arms to loll against. The seat is stuffed up in front about three inches high above the rail, denoted by the figure of the sprig running longways; all above that is a squab which may be taken off occasionally. If the top rail be thought to have too much work, it can be finished in a straight rail, as the design shews.” “Our sofas are never covered with a carpet, but with various pattern cottons and silks.” When the commode is decorated with wire-doors, Sheraton insists that green, white or pink silk shall be fluted behind them. The cabinet on Plate LX. is treated in this way.