Check out this quick promo video Sterling Upholstery had made to showcase how they go about rebuilding an old worn out quad seat. 

Starting with stripping the seat, then rebuilding the foam, and finally recovering the seat. They use only the best quality foams, built to last. Their upholsters have years of experience in the art of custom shaping the foam. It's a lot like sculpting. Once they achieve the desired shape from the foam, they add quick cap layer, and they are on to wrapping in vinyl. At Sterling they have several different types of vinyl they use for seats. The Allsport used on this seat is the premiere outdoor seat covering vinyl. It has an extremely low cold weather crack temperature, as well as a multi directional stretch, that aids in having less seams in your seat. And that equals more durability for you.