Thanks, Ring!! Good to see ya at WizBiz.
The seat pan is the same piece of oak that I had stained and cleared for my seat on the last Magnum, so it's resistant to the elements. I just needed to drill some new holes. I bought some closed cell foam (a camping mat), cut it, used some spray adhesive to layer it (2 layers), then sanded it to give it some contour. The cover is matte vinyl and some extra cushion and was sewn up by Quatto. I think he did an awesome job on it, especially with the diamonds. The seat is actually pretty comfortable.