Inspect, mark and make the cuts
Measure the actual timber thickness and width. This plan needs 45 × 145 mm boards and 90 × 90 mm posts; if yours differs, revise the geometry before cutting. Choose dry exterior-suitable stock and reject major splits, decay, loose knots and severe twist.
Trim a reference end square, measure from it, then mark across the board with a square. Put the saw kerf on the waste side. Cut the three slats, two long aprons, three crosspieces and four legs to the cut list. Label A–E lightly on hidden faces. Clamp identical legs together and verify equal lengths; do not stack-cut unless the tool is designed for it.
Check: Four matching 405 mm legs and square ends. Small errors here become a rocking seat later.