I sanded everything with my electric sander after it was put together. You could also do it before. I wanted the look of cedar, so I found a reddish stain + sealer by Thompson's and I love how it turned out.
I pulled everything together with this 5x7 black and white striped rug by Better Homes & Gardens at Walmart for $49.98. I just love how it turned out and want to build another bench!