Smith started his collection when he attached a pair of deer antlers to a toilet seat as a joke. He went to a plumbing supply warehouse and took home a large number of extra or defective seats to use for more pieces of art. In 1992, he opened his museum at his home.

He created seats in just about every theme you can think of. There was one that featured Judy Garland as Dorothy in The Wizard of Oz, one that was covered entirely in Pokémon trading cards, one bedazzled with Star Wars figurines.

His collection of artwork included a toilet seat with pieces of the Berlin Wall, one with a piece of the Space Shuttle Challenger, and one with barbed wire from Auschwitz. He also was gifted some historic toilet seats, including one that belonged to Saddam Hussein and one that he said Jacqueline Kennedy Onassis used aboard an airplane.

During his interview with Off, Smith referred to his toilet seats as "plaques" and insisted nobody should ever try to use them for their original purpose. "You may fall through the toilet if you sit on a plaque," he said. "They've got their hinges off."

According to wikipedia.org and cbc.ca