A wooden board with quilted padding is covered by fabric. The fabric is stapled to the footrest. An extra piece of wood on the bottom fits perfectly between the tubes on the wheelchair foot bar, see photo 3.
With the footrest the user can be barefoot or wear soft slippers indoors.
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See also www.spinalistips.se/tips-engbloms-mysfotplatta-998.html
This tip is from 2009