Open a new image about 150 x 150

Use #865E4A and paint the outline using the paintbrush with these settings

The screenshot below is zoomed up 400%

Select all the inside parts of the chair using the magic wand, holding down your shift key to select all the inside areas and flood fill with #C19D8D

Deselect

Select the top of the chair with the magic wand and use a cutout with these settings

Select the back of the chair, all 5 parts, and use this cutout....

select the seat and use this cutout

This cutout for the bottom of the seat

Use this same cutout on the legs, one at a time, and the bar in the middle.

and that it for the chair, save it as a psp image