I bought some cheap "bottom cuts" of Sunmate memory foam (37"x63"). I cut generous oversized pieces for the seat bottoms, front seat back and rear seat back. I then laminated them to make seat bottoms 3 layers and backs 2 layers. I then used an electric knife to cut them to my patterns (copied Turbulance Aviation's dimensions. They may be a bit heavy when complete but okay. I now need to find someone to make the covers.