Walmart offers the Hopkins 2x4basics Any Size Chair / Bench Kit in Sand for $37.08 with free shipping. (Amazon and Lowe's charge the same. Home Depot is a close price at $37.82 with free shipping.) That's tied with our mention from three weeks ago and is the lowest price we could find by $6. It makes any size chair or bench you desire and includes two bench end supports, hardware, and assembly instructions.

Note: You'll need to supply your own lumber.

Update: It's now out of stock at Walmart; however, Amazon and Lowe's still charge $37.08 with free shipping.