What does the cryptic crossword clue "Small implement to make low seat (5)" mean?

The definition is "low seat". The wordplay uses a charade (building blocks). S (abbreviation="Small") + TOOL (synonym="implement") = STOOL; definition: "low seat" The answer is STOOL.

Small implement to make low seat (5)

Guardian Cryptic #28980 | 22 Down | 2023-01-30 flower

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