Lost my in process pictures, but basically I went to the local fabric store and got 1 and 2 inch foam. 1 inch for the backs, 2 inch for the bottoms. I cut out the foam to fit the seat pan - 2 bottoms and 2 backs. Then got samples and eventually ordered fabric from this place - http://www.rockywoods.com/ - Lots of different types and colors. I gave the cut out foam to my sister and described what pattern I wanted. She basically made covers to fit the foam pieces using batting with a quilting process for the red area to give it some depth and make the raised portions. We then sewed velcro to the undersides and stuck velcro to the seat pan. My only change would be to use memory foam at least on the bottoms. I have a bunch of matching fabric to eventually do the cargo area.