Measure the seat and back of the piece of outdoor furniture for which you are making cushions. Be careful to measure exactly---you don't want the cushions to hang over the edges, which would cause unnecessary wear and be unsightly.
Purchase a piece of 2-inch thick high-density foam for the seat and one for the back, following the measurements you have taken of the seat and the back of the furniture. You can buy high-density foam at upholstery supply stores or sewing supply stores; either will cut the foam to size for you.
Cut two pieces of weather-resistant fabric that are the length of the seat cushion plus 1 1/2 inches by the width of the seat cushion plus 1 1/2 inches. The additional fabric is to account for seam allowances so that the covers will fit the cushions exactly. Measure around the perimeter of the piece of foam for the seat cushion. Cut one piece of weather-resistant cloth that is the perimeter of the seat cushion plus 1 1/2 inches long and 3 1/2 inches wide. This is the gusset of the cushion cover; it will cover the sides of the cushion.
Measure and mark 5/8 inch in from the edges of the pieces of fabric for the top and bottom of the seat cushion. Use a straightedge to draw a line 5/8 inch in from the edges of the four sides of each piece of fabric. Repeat for the top and bottom fabric for the back cushion.
Pin the two ends of the gusset for the seat cushion together with the right sides facing each other. The right side of the fabric is the side you will see when the cushion is finished. Sew a seam to join the ends of the fabric. Sew 5/8 inch in from the edge. This is the seam allowance.
Pin the gusset to the fabric for the top of the seat cushion cover. The outside edges of the two pieces of fabric should be aligned exactly. Use straight pins placed perpendicular to the edges of the fabric 5 inches apart.
Sew the gusset and the top of the cushion together using a sewing machine. Sew along the lines you drew 5/8 inch in from the edge of the fabric for the top of the seat cushion. Use a sewing machine.
Pin the gusset to the fabric for the bottom of the seat cushion cover. The outside edges of the two pieces of fabric should be aligned exactly. Use straight pins placed perpendicular to the edges of the fabric every 5 inches. Sew the gusset and the bottom of the cushion together using a sewing machine. Sew along the lines you drew 5/8 inch in from the edge of the fabric for the bottom of the seat cushion. Use a sewing machine. Leave a 20-inch long opening on one of the long sides of the cushion cover.
Stuff the foam into the seat cushion cover and hand sew the opening closed using a needle and thread. Repeat steps 3 through 9 to make the cushion for the back of the piece of outdoor furniture.