As discussed by Windsor chair expert Charles Santore at the time of its sale in 1998, this settee is a rare example of the Windsor form that was made with an over-upholstered seat. In Santore's words, "the intent of the chairmaker of this lot is evident by the absence of saddling or shaping of the unpainted seat plank and the additional original strip of wood nailed lengthwise to the bottom front of the seat to create a deep cushion appearance when covered." In Philadelphia, the practice has been documented to Windsor chair maker, John B. Ackley. Among surviving documents from his shop are references to a "sopha stuffed" and oval-back chairs "stuff" in 1797 and 1800 respectively (Nancy Goyne Evans, Windsor-Chair Making in America: From Craft Shop to Consumer (Hanover, 2006), pp. 193, 199, fig. 3-63; for more on the upholstery of Windsor chairs, see Evans, pp. 192-199). For a related but un-upholstered Philadelphia settee branded by John Letchworth and now owned by Independence National Historical Park, see Charles Santore, The Windsor Style in America, vol. I (Philadelphia, 1981), p. 156, no. 195).