The backrest was the hardest. The seat is easier, of course I did not use new foam on it.PUI did not cut out the side curve, so I had to roll it under and ring it to the inner frame. I bought a roll of PUI foam from E-bay. It has to be cut the same as the cotton. My Son helped Me stretch the material over the frame using a channel lock pliers. Then I could pig ring starting in the center and working to the sides. I can't say it is easy, but I got it finished. Not the first seat I covered. NICK L72