A vehicle structure is provided that includes a structural support member, a vehicle body panel and a child seat tether anchor. The structural support member is configured and arranged to be coupled to a vehicle body. The vehicle body panel is fixedly attached to the structural support member. The child seat tether anchor is fixedly attached to the structural support member. The child seat tether anchor includes a body panel supporting portion supporting a lower surface of the vehicle body panel and a child seat connecting portion projecting through a cutout in the vehicle body panel. Preferably, the vehicle structure is manufactured by fixedly attaching the child seat tether anchor to the structural support member, then positioning the vehicle body panel on the child seat tether anchor, and then fixedly attaching the vehicle body panel to the structural support member.