40d:Throne

Thrones, or chairs, when made of wood, referred to as 'seat' in menu, are used to create offices for nobles. They are also used in dining rooms -- each table must have at least one throne to allow dwarves to sit while they eat. The material a throne or chair is made from (wood, stone, metal, or glass) has no effect on its functionality.

The build menu option c Seat will allow you to place thrones and chairs.

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