Measure the seat you are covering, both length and width, and buy enough fabric to complete the task. Your fabric supplier will help you with the quantity.
Buy a piece of foam padding the same size as the seat measurement. Ask the store assistant to cut it to size. Cover the top and sides of the foam with a piece of cushion wrap, also cut to size. Glue it to the foam to prevent bunching up. The cushion wrap reduces wear and gives a rounded finish.
Lay the fabric on a flat surface, and mark it out to the seat measurement, adding 2 inches for a seam allowance and 3 inches to fit around the foam. Cut around the marking, creating two pieces of the same size fabric.
Place the two pieces of fabric together, "right" sides facing, and pin three sides, leaving one side open to take the foam padding. If the shape is oblong, leave one of the small sides open. Sew around the seam, removing the pins as you go.
Stitch a length of fastening tape onto both sides of the remaining end. This neatly closes the gap and allows the cover to be removed for cleaning.
Stuff the foam padding into the fabric envelope in the same manner as putting a pillow into a pillow case. Press the fastening tape together to seal the gap.
Place the upholstered padding onto the seat with the cushion wrap facing up.