Clean off the top of the seat using an all-purpose cleaner and a rag.
Measure the top of the window seat. Be sure to measure the length and the width. Use the length and width measurement for the foam.
Add 6 inches to each length and width measurement, and cut out the fabric.
Use an electric knife to cut the foam or, if you do not own one, ask an employee at the fabric store to cut it to the right measurements for you.
Spray the entire surface of the seat with a spray adhesive, covering the whole surface with a thin layer.
Place the foam on the seat. Press all over the foam to help it adhere to the adhesive.
Lay the fabric over the top of the foam. Center the fabric evenly. Place some heavy books on one end of the seat. Begin working on the end opposite of the books so they can hold your fabric in place.
Turn the fabric under to make it even with the edge of the window seat. Use the staple gun to put a staple in place just to hold the fabric. Fold under all the edges of the fabric.
Use the staples sparingly to tack down the edges of the fabric. Use only 1 staple about every 8 inches all the way around the window seat. Pull the fabric tightly as you work your way around.
Inspect your window seat. Look for uneven places in the fabric. Pull out the staples, and rearrange the fabric if necessary.
Lay the upholstery tack strip at the edge of the fabric. Start at the back or in one of the corners of the window seat. Line up the first hole so it is not in line with one of the staples, but make sure to cover up all the staples with the tack strip. Use the rubber mallet to gently hammer in the upholstery tacks all the way around the edge of the window seat.