I pulled both the seats out and stripped all the material down to the frame.

You are looking at a forty-one piece of foam.

We brought the frames to be sandblasted.  $120 and two cans of Rustoleum later, we were ready to assemble the seats.  But first, we had to go back to the catalog to order parts.
2 seats webbing with hooks  $29.95
1 seat foam set L. side         $79.95
1 seat foam set R side          $79.95
2 headrests assemblies         $79.95

I still have to order the vinyl covering whick runs $399.99 on sale. I saved $18 by using the old cardboard seat stiffeners.  More to come.