well, first off, you don't need a nice smooth surface. that's what the covering is for, you can cover up a lot with just the leather or vinyl. second you are still allowed to use batting to cover the foam to give it that really soft initial touch. third, if you really want a smooth surface on the foam, use a electric turkey knife to cut it, and a propane flame to smooth it down. it'll stink, but it will work really well. or, barring all those options, if you actually want a neoprene surface, take a piece of 1/4" sheet and stretch it over your formed section and staple it to the seat pan.
Like I said before, lots of ways to skin a cat.
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