Creative ideas:
Trash can
Mailbox turned upright
Ramp http://picasaweb.google.com/exander/20100912BearSRamp?feat=directlink
Corner of a sectional propped up with pillows
End of a couch propped up with pillows
Front feet on stairs or steps
2 or 3 step stepstool
Standing with front feet on counter
Snugglies – front back packs to wear over the shoulders with opening in front
Sandwich dog between you seated on something (chair, ottoman, etc.) and higher surface like a bed, couch, etc.
Corner of a room – back dog into it and place front feet up on your knees, chair, pillows, etc.
For very small dogs or cats – can hold upright in arms
Bar stool – turn upside down and pad
For very tiny newborn and young puppies – can use round oatmeal containers, coffee mugs, etc.
Dog takes sit position, then rests feet on chair or your knees while you are sitting on a chair
Dog house or kennel turned upright
With each of above:
Pad well using whatever you choose
Can include comforters, towels, blankets, soft pillows, etc.
Consider also if they are sitting on a hard surface of any kind placing something under their butt again for comfort such as but not limited to a soft flatter pillow wrapped with a soft towel
Consider items that can be washed for hygiene purposes