Got hold of a cheap second hand seat that had a small tear in the cover.
So decided to make myself a new "Comfort" Seat
Strpped the old cover off
Then marked out where I wanted to cut the foam.
Made the cut
Started to then rebuild it with new softer foam.
Then used a pair of thick ladies tights to stretch over the new foam and hold it all in place.
Then a layer of smoothing foam bonded over the top of it all.
Loosly fitted the new cover.
Then tensioned it and stapled it all down.
Fairly pleased with it for my first attempt at this sort of job