Do a search on shower benches, you'll see couple of examples like yours.
The horizontal areas do need to slope to the front edge, so that'll require a little extra framing. Make the framework very stiff, and use a piece of plywood for the seat. Cover that with backerboard.
You treat the front edge of the seat like any other wall; just bring the pan liner up the front 6 or so inches. Set your backerboard over the front and cover the liner (just like the walls).
After you get all the backerboard up, cover it with a roll-on surface waterproofing membrane. Cover the seat, the front down to the pan, and the walls up at least 6 inches. Use the mesh tape for the joints.
You could do the whole thing in Kerdi, too.
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