Use either my drum seat (cranked all the way down), or my "Little Yellow School Chair" when working on outlets <24" A.F.F.
The "Little Yellow School Chair" is one of those circa 1970's plastic body w/ tubular steel legs. The one I have is probably designed for Kindergarten upto 4th Grade Elementary School students, but it works perfect when making up those low wall recepts / misc. outlets.
Dang thing is tough as nails, too! Its been through heck and back without becoming FUBAR! It has scratches and drywall mud "tagging", yet after the years of in-the-field "abuse" it has dealt with, still can be used for sitting without the fear of injury!
The best thing is, no one wants to steal it because it looks so goofy!
The drum throne (drum seat) works great for making up switches & other outlets ± 48" A.F.F. Just crank it all the way up for these outlets, and results are eye level to work when sitting.
This really, REALLY-REALLY makes things much nicer when making up 80 Gazillion wall mounted outlets!
Haven't found the optimum setup for making up floor outlets yet - other than the typical knee pads.
Maybe something in the line of a low hanging, free-standing Hammock would be an ideal option.
I can just imagine the reactions from people on a project, if I brought in a Hammock!
Need something better for endless floor box work. My knees really hurt after a few hours.
BTW: the outlets I will typically makeup include all systems - Electrical Power Receptacles (IGs, industrial covers, etc.), Lighting Switches, timers, time clocks, floor outlets, floor stubs; and low voltage systems such as Comm / Data outlets, Security / CCTV, and misc. control systems.
Mounting on walls, floors, under teller lines, P.O.C.s to ATMs and modular furniture, mounting within cabinets or lockable enclosures, and other types of fun stuff.