It's a foot rest with an opening. You get inside on a seat and there are stocks and attachments inside the box to restrain whomever is going inside. You can also use arm binders, straitjackets and other restraints too, just so the occupant can't be naughty inside there where you can't see them.
Then the top closes like a set of stocks, leaving your head in the back of the padded top, which can lock so that no one can let the occupant out without the key.

Then you just turn the box where you want it, take your shoes off and just put your socked paws in their face, and they can't do aynthing about it

Hehe, it's me in the box with  Rusty Steele with his socks about to tease me :P