The manufacture of fully upholstered pieces is often a separate branch, though large manufacturers often make both upholstered and nonupholstered types. It remains to a great extent a handicraft, for the skill of trained and experienced craftsmen is needed in turning out quality pieces. The standard upholstery foundation consists of a system of coiled steel springs resting on a webbing of burlap and tied to the furniture frame, which may be of wood, fibreglass, or plywood. The springs are embedded in a filling material, such as rubberized hair, foam rubber, palm fibre, or Spanish moss; and the spring system is topped by a thick padding of cotton or foam rubber in sheet form. Muslin is frequently employed as an inner covering for this assembly, while a durable upholstery fabric is used as an outer and finishing cover. Loose cushions are filled with special spring units in a bedding of foam rubber or down; the springs are covered with layers of cotton, and the entire assembly is encased in upholstery fabric.

Only a few mechanical aids have proved satisfactory in upholstering. Multiple layers of fabric can be cut efficiently and economically by machines in production-line operations, and staples are used instead of tacks on less expensive pieces. But the mass production of such components as the basic coiled-spring system and the mechanical handling of such materials as the bedding, or filler, have not proved efficient and economical. Some useful substitutes have been found, however, for the coiled-spring supporting unit; they include the modern nonsagging springs that may be clipped to the frame and the steel bands that are held to the frame by helical springs. Sponge rubber may be molded to constitute a complete seat that is firm and comfortable. Webbed seat frames also are used, and the natural resiliency of wood is utilized in building springy plywood supporting structures.