Fold 3.25 yards by 44 inches of pre-quilted fabric in half so the short ends are together. The color of this fabric does not matter because no one will see it. It will serve as the cover for the polyester cushion.
Pin the ends of the folded pre-quilted fabric together. Pin one of the longer ends, the 44-inch opening and two-thirds of the other longer end together.
Sew the pre-quilted fabric along the same ends where you placed the pins, using a 1-inch seam allowance. Remove the pins as you sew and cut off the excess fabric.
Turn the piece you sewed right side out and insert the compressed polyester cushion that measures 115 inches by 42 inches and is 2 inches thick. You may need to fold the cushion in half to make it fit through the opening, but make sure it is flat once inside the cushion cover you made with the pre-quilted fabric.
Fold in the un-sewn edges of the cushion cover you placed over the compressed polyester cusion and pin them together. Hand-stitch the un-sewn fabric to close the cushion.
Fold together 3.25 yards by 44 inches of upholstery fabric so the short ends meet. Make sure the wrong sides are facing each other.
Pin the ends of the upholstery fabric together. Pin one of the longer ends, the 44-inch opening and two-thirds of the remaining end together.
Sew the upholstery fabric along the same ends where you placed your pins. Use a 1-inch seam allowance and remove the pins as you sew.
Turn the sewed upholstery fabric right side out and insert the covered cushion.
Fold in the un-sewn edges of the upholstery fabric and pin them together. Hand-stitch the un-sewn fabric to close the cushion.