IF ya want a really good one you built it . Just like we did when i was a youngster . Ya start off with marine grade plywood depending on the size of coil spring ya can find today then some vary heavy burlap and heavy canvas some course and fine horse hair but now today we have foam rubber and some upholstery covering of your choice some cutting and stitching and a good staple gun . As all the org. old seats had coil springs in them.
 

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