Martha Stewart Living, May 2006
Trace board onto 1-inch-thick foam; cut foam about 1/8 inch larger than outline on all sides. Cut batting and fabric 2 inches larger than seat on all sides. Cut a piece of felt 1 inch smaller than outline on all sides for finishing. Stack fabric (facedown), batting, foam, and board.
Grasp fabric and batting on one side; attach 1 1/2 inches from edge with a staple gun. Repeat on opposite and remaining sides. Round corners by pleating fabric and batting.
Attach felt to cover. Secure to chair using screws and mending plates.