Roll out cotton batting or foam to cover all areas of the furniture and trim out the pieces as required to fit the curves of the furniture. Use continuous pieces to cover large areas whenever possible. Tuck in the edges as necessary to fit snugly into corners. Staple or glue each section into place, pulling taut as you go. Pay particular attention to armrests and corners to ensure smooth, comfortable padding free of wrinkles or bunching.
Trim out fabric pieces to fit the seat, back and sides of the furniture. Leave enough extra material with each cut to fold over at least 1/2 inch for a seam. Fold over the edges of the seam to flatten the material and smooth out any wrinkles. Join the seams of each section together with either a sewing machine or a hot glue gun.
Line up the fabric seams to the furniture edges to ensure the fabric is correctly positioned over the batting. Pull it down tight over the entire frame, and fold the ends of the fabric underneath the bottom edge of the furniture. Staple or glue the fabric firmly into place on the underside of the furniture. Extra reinforcement such as a strip of plywood or cardboard may be used for better adherence of staples or nails.
Construct coordinating cushions by carefully cutting out a section of foam to fit the size and shape of both the seat and the back if desired. Trim the fabric to fit the top, bottom and sides of the foam. Stitch or glue the pieces together on all but one side. Insert the foam into the open end and seal it closed with the glue gun. The same process may be used to reupholster any existing cushions in the matching fabric.