Remove the old vinyl upholstery by removing the staples and upholstery tacks that hold it to the couch. Use needle-nose pliers to gently pull them away. Gently pull away the fabric, making sure not to rip it as it will be used as a template for the new vinyl fabric.
Remove the old batting from the couch cushions. Remove the old upholstery tacks with the pliers. Insert new batting, and secure it by hammering in new upholstery tacks with a mallet.
Place the old vinyl fabric on top of the new fabric. Cut around the old fabric with scissors, leaving about 3 inches of additional fabric around the outside edge.
Move the couch onto its backside. Pull the new vinyl fabric onto the couch frame. Staple the new vinyl with a staple gun along the frame, leaving 2 inches between each staple.
Drape the dangling fabric over the arms of the couch. Fold the fabric closest to the back of the couch forward. Cut a slit in the middle of the upholstery fabric and wrap the fabric over the back of the couch's arm. Staple it into place with a staple gun, making sure to leave 2 inches between each staple.