Boatleather.com
I bought the their kit that included closed-cell foam under the leather. Very nice soft feel especially because of the foam. I wouldn't install leather on a wheel without the foam, the slightly extra thickness really feels good. The instructions were very complete about how to do it including the stitch, and the kit included everything you'd need including double-sided tape, needles, thread. Wearing an old pair of sailing gloves while stitching will help to get the seams very tight while protecting your hands. I talked with the owner of Boatleather.com at a boatshow, and he does offer boat show specials.