was my project today. Got the supplies at Wally world and put it together in very little time. It has 3 bags of cotton-like stuffing, each triple bagged with holes to let the air out. Its VERY comfortable, a nicer seat then the kuboda has, L0L. I cant wait to start painting in a few days, in the picture was where the primer began to run out and it was like milk, consistancy and color, so im gonna have to take that off before i use the new stuff. It isnt restoration quality, but it looks really good, and is very comfortable. Replacement seat= $60 Homemade seat= $11.70 Nice.