I found some foam at my warehouse so I decided to make some seat cushions for the new boat. I planned on making one seat for the middle bench but my vinyl didn't cover the ends so I had to cut it in half and make 2. I cut some plywood to fit the bench, drilled 4 holes through the wood and into the bench so the seats won't slide around, cut out the foam to fit the seat and wrapped it all up with some marine grade vinyl from "Joe Ann Fabrics." I think I'll make one for the front bench as well. I also have an old truck seat that I want to mount up front too.