Things You'll Need
Instructions
Remove the boat seats from the vessel and bring them somewhere you can easily work on them. You may need a screwdriver to remove the seats or cushions from the boat.
Strip the old upholstery from your seats. If you wish to maintain the shape of your seats, carefully remove the staples so you can use the old vinyl as a pattern; otherwise do not worry about damaging the material.
Decide if you would like to replace the foam padding of you boat seat. If the existing material is okay, use that; otherwise purchase new foam to attach to the seat.
Lay a piece of vinyl over the boat seat and the foam. If shape is not an issue, wrap the vinyl tightly around the seat and staple the vinyl to the bottom. Start on one side and pull the material so it is tight all the way around and fold the corners neatly. If you would like to maintain the shape of the foam, measure the size of the seat and cut a piece of vinyl that is just an inch larger all the way around. For example, if your seat measures 14 inches-by-48 inches, cut a piece of vinyl that is 16 inches-by-50 inches.
Measure the depth of the boat seat. This is the thickness of the foam plus the thickness of the material to which the upholstery is being mounted. Cut strips long enough to span each side of the seat. This will give you four strips and one large piece for the area of the seat.
Sew the five pieces of vinyl together. The four strips will be end to end to form the perimeter of the seat which will then be sewn to the large piece to form a piece that looks somewhat like an open box. Place this over the seat and attach it to the seat with staples. Pull the vinyl tight to keep the new seat and foam firmly in place.