Choose a thickness of foam padding or pillow batting to cushion the top of the bench.
Measure top area of the bench to be covered. Increase the length and width dimensions by the height of the foam or batting cushion. Add an additional three to four inches to both the length and width dimensions for wrapping.
Cut a piece of leather to match the final dimensions of the bench top and cushion and lay the leather face down on a clean, flat surface.
Center the cushion foam or batting on top of the leather face. Turn the bench upside down and fit the bench top over the cushion.
Fold the ends of the leather over the ends of the bench/cushion and staple the leather to the underside of the bench with a staple gun.
Finish wrapping the bench with the leather by folding the long sides of it over the long sides of the bench/cushion and stapling into place.