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. Note that for an equal skill level, wood chairs are produced faster than rock thrones.

The build menu option c Seat will allow you to place thrones and chairs, but only indoors.

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