Cut the fabric to fit around the seat with an excess of approximately 2 inches on every side.
Lay the fabric flat on a work surface with the wrong side facing up.
Place the seat upside down in the center of the fabric.
Pull the fabric taut and place the first staple in the fabric half-way between corners on any side of the seat.
Pull the fabric taut and staple once in the same fashion in the side opposite to the side stapled in Step 4.
Repeat Steps 4 and 5 with the remaining two sides.
Staple across the entire edge of one side. Stop approximately 1 inch from each corner.
Repeat Step 7 with every side.
Pull the fabric tight to a corner and gather the fabric around the corner. Staple the folds of fabric securely.
Repeat Step 9 with the remaining three corners.
Trim off excess fabric to finish the seat.