It’s an easy Unwrap, because the seat is just a modified cube:
The Creased Edges and one ‘vertical’ one (doesn’t matter which) should be Marked as Seams (CTRL+E). Then Unwrap and Straighten out the side UV’s.
I’d recommend the Fundamentals of Texturing, to get up to speed with UV’s.
There’s two of them, both are good; the CORE one is a bit shorter and uses Blender 4.2.
It’ll probably be easiest to then make two separate Materials for the sides and top/bottom, because a mask would be quite challenging to make in a case like this.