footstool, but yet are not low enough to send one’s feet to sleep, because of the manner in which they leave no room for the length of limb possessed by the unfortunate person who sinks into their comfortable-looking depths to rest, and cannot understand why he is so very uncomfortable when he has been there so short a time. Cretonne makes pretty covers for the cushions, which should be stuffed with wool and a little flock--all wool would make these cushions too expensive; but cretonne is not heavy enough for a man’s wear, and either tapestry or woollen brocade or serge should be used for cushions for Edwin’s accommodation. If a sofa be afforded, three of these chairs, or four at the outside, will amply furnish the little room; and they can have over their backs, as a finishing touch, an embroidered Oriental antimacassar, arranged to show both embroidered ends one above the other, and not tied in bows--a most inartistic and ugly arrangement in my eyes, and one quite useless and untidy too; for there is no doubt that a properly arranged antimacassar saves the chair cushion a great deal of the wear and tear and the rub of dusty shoulders, and need not be any trouble if a little thought is given to their arrangement, both in sitting down and rising from the chair. If other chairs are required, higher and squarer, although I cannot think they are necessary myself in this small room, those painted blue, red, or black, and with cane seats, costing about 12_s._, are the best. The cane seat should be provided with a square cushion, covered in any odd pieces of damask or cretonne, and trimmed with a frill, and tied to the chair by four pairs of stout black tape strings, so that the cushion cannot slip about, as it otherwise would. These chairs would also do for the extra chairs in the drawing-room, if even the rush-seated Beaconsfield chairs at 3_s._ 6_d._ each are not pronounced quite good enough.